U.S. Court of Appeals for the Ninth Circuit, 1996

Johnny L. Banks Edna J. Banks, Husband & Wife and Their Marital Community v. United States

U.S. Court of Appeals for the Ninth Circuit · Decided April 16, 1996 · Fletcher, Noonan, Rymer

81 F.3d 874; 96 Cal. Daily Op. Serv. 2650; 96 Daily Journal DAR 4390; 151 L.R.R.M. (BNA) 2999; 77 A.F.T.R.2d (RIA) 1789; 1996 U.S. App. LEXIS 7812 (Federal Reporter, Third Series)

Counsel

Kenneth C. Weil, Seattle, Washington, for plaintiffs-appellees., Loretta C. Argrett, Assistant Attorney General, Gary R. Allen, Kenneth L. Greene, and Jonathan A. Wasserman, United States Department of Justice, Washington D.C., for defendant-appellant.

Cases that cite this one

10 later published cases cite this decision.

Knevelbaard v. Commissioner (United States Tax Court 1997)
Carl J. Fabry v. Commissioner of Internal Revenue (11th Cir. 2000)
Wise v. Commissioner (United States Tax Court 1998)
P & X Mkts. v. Commissioner (United States Tax Court 1996)
Amalgamated Transit Union v. Decamp Bus Lines, Inc. (N.J. Super. Ct. App. Div. 2005)
Carl J. Fabry v. Commissioner of Internal Revenue (11th Cir. 2000)
Cade v. Commissioner (United States Tax Court 1999)
Pipitone v. United States (District Court, N.D. Illinois 1998)
Barnes v. Commissioner (United States Tax Court 1997)
P & X Markets, Inc. v. Commissioner (United States Tax Court 1996)

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 of the Court

Dissenting Opinion

Case-law data current through December 31, 2025. Source: CourtListener bulk data.