Gerald J. Rapp and Mary H. Rapp v. Commissioner of Internal Revenue

U.S. Court of Appeals, Ninth Circuit · Decided 1985-10-18

Cited by 142 later decision(s) in our corpus · see the citation network in Lexace

From the opinion

CANBY, Circuit Judge: Gerald and Mary Rapp appeal a decision of the Tax Court granting the Commissioner’s motion for summary judgment on the Rapps’ petition for redetermination of tax deficiencies and additions to tax, and denying their motion to suppress notices of deficiency and certificates of assessment. We affirm. <p id…

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