Sibla v. Commissioner
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Sibla v. Commissioner, 611 F.2d 1260 (9th Cir. 1980),[1] was an important income tax case regarding 26 U.S.C.S. § 162(a).
Quick Facts Sibla v. Commissioner, Court ...
Sibla v. Commissioner | |
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Court | United States Court of Appeals for the Ninth Circuit |
Full case name | Richard R. Sibla v. Commissioner of Internal Revenue, et al |
Decided | January 7, 1980 |
Citation(s) | 611 F.2d 1260; 80-1 USTC (CCH) ¶ 9143 |
Court membership | |
Judge(s) sitting | Anthony Kennedy, Thomas Tang, Jesse W. Curtis |
Case opinions | |
Majority | Curtis, joined by Tang |
Dissent | Kennedy |
Laws applied | |
Internal Revenue Code section 162(a) |
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