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

Margaret Wiksell v. Commissioner of Internal Revenue

U.S. Court of Appeals for the Ninth Circuit · Decided July 25, 1996 · Wallace, Nelson, Browning

90 F.3d 1459; 96 Cal. Daily Op. Serv. 5481; 96 Daily Journal DAR 8961; 78 A.F.T.R.2d (RIA) 5697; 1996 U.S. App. LEXIS 18290; 1996 WL 413751 (Federal Reporter, Third Series)

Counsel

Bruce I. Hochman, Charles P. Rettig, and Joanna Tulio, Hochman, Salkin & DeRoy, Beverly Hills, California, for petitioner-appellant., Sara S. Holderness, Tax Division, United States Department of Justice, Washington, D.C., for respondent-appellee.

Cases that cite this one

9 later published cases cite this decision.

Wiksell v. Commissioner (United States Tax Court 1998)
Aude v. Commissioner (United States Tax Court 1997)
Pelikan v. Commissioner (9th Cir. 2011)
Zhyrova v. Comm'r (United States Tax Court 2011)
Kinne v. Department of Revenue (Oregon Tax Court 2007)
Commissioner of Internal Revenue v. Gwendolyn A. Ewing, Gwendolyn A. Ewing v. Commissioner of Internal Revenue (9th Cir. 2006)
Ewing v. Commissioner of Internal Revenue (9th Cir. 2006)
Michael G. Culver and Christine M. Culver v. Commissioner (United States Tax Court 2001)
Dillon v. Commissioner (United States Tax Court 1998)

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.

Concurring in Part

Opinion of the Court

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