Kamilche Company Simpson Redwood Co. v. United States
Kamilche Company Simpson Redwood Co. v. United States
75 F.3d 1391; 96 Cal. Daily Op. Serv. 800; 96 Daily Journal DAR 1240; 77 A.F.T.R.2d (RIA) 816; 1996 U.S. App. LEXIS 1517; 1996 WL 49942
(Federal Reporter, Third Series)
Cases that cite this one
6 later published cases cite this decision.
- Kleidman v. Murphy (United States District Court for the Northern District of California 2023)
- United States v. Maricopa (United States District Court for the District of Arizona 2015)
- Dunkle v. Dale (United States District Court for the District of Alaska 2014)
- Alberto-Culver Co. v. Trevive, Inc. (United States District Court for the Central District of California 2002)
- Pool Water Products v. Olin Corp. (9th Cir. 2001)
- Resolution Trust Corporation v. Charles H. Keating, Jr., Resolution Trust Corporation v. Mary Elaine Keating Charles H. Keating, Jr. (9th Cir. 1999)
This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.
Opinion
ORDER
The opinion cited at 53 F.3d 1059 (9th Cir. 1995), is hereby amended as follows:
At 53 F.3d 1064, before the word “REVERSED,” the following paragraph is added:
In its petition for rehearing, the government reminds us that Simpson received a benefit in the amount of $300,000.00 as part of the transaction in which it dis-. claimed its interest and contests whether donative intent has been established to that extent. If the fair market value of the donated property exceeds the value of the property received in return, the taxpayer has the requisite donative intent for the excess value. conveyed. United States v. American Bar Endowment, 477 U.S. 105, 118, 106 S.Ct. 2426, 2433-34, 91 L.Ed.2d 89 (1986). Simpson concedes, and we so hold, that its tax deduction must be reduced to that extent, i.e. to $13,800,000.00, based on the stipulated record.
Except as granted to the above extent, the petition for rehearing is DENIED.
Case-law data current through December 31, 2025. Source: CourtListener bulk data.