Case Resources
Search this Case
in Google Scholar
on the Web
Google Web Search
MSN Web Search
Yahoo! Web Search
in the News
Google News Search
Google News Archive Search
Yahoo! News Search
in the Blogs
BlawgSearch.com Search
Google Blog Search
Technorati Blog Search
in other Databases
Google Book Search
Justia Research Resources
Justia.com
Supreme Court Center
US Regulation Tracker
US District Court Opinions
Federal District Court Civil Case Filings
Legal Blog Search
Legal Podcast Search
USA Constitution Annotated
Online Research Resources
Cornell LII
Cornell Wex Dictionary & Encyclopedia
LLRX.com - Legal Research
Expert Witness Directory
Nolo Consumer & Business
US Court Forms
WashLaw Directory
World LII
Cases Provided By
Creative Commons
public.resource.org
Edward W. Boucher and Gloria D. Boucher, Petitioners-appellants, v. Commissioner of Internal Revenue, Respondent-appellee
United States Court of Appeals, Ninth Circuit. - 693 F.2d 98
Argued and Submitted Nov. 2, 1982.Decided Nov. 26, 1982
George Constable, Seattle, Wash., for petitioners-appellants.
Mary L. Fahey, Washington, D.C., for respondent-appellee.
Before KENNEDY and SKOPIL, Circuit Judges and JAMESON,* District Judge.
PER CURIAM:
Edward W. Boucher, a life insurance agent, and his wife appeal from a decision of the Tax Court, 77 T.C. 214 (1981), holding that Boucher gave insurance 'premium discounts' to his customers during 1974 and 1975 in violation of the 'rebate' statute of the State of Washington; that the statute was 'generally enforced' within the meaning of 26 U.S.C. (I.R.C.1954) Sec. 162(c)(2); and that the premium discounts accordingly were not deductible as business expenses under Sec. 162(a).
In Alex v. C.I.R., 628 F.2d 1222 (9 Cir. 1980), this court affirmed a similar holding of the Tax Court construing a California rebate statute. We noted that opinions of the Tax Court reflect its special expertise and should not be overruled 'unless some unmistakable question of law mandates such a decision,' quoting from Sibla v. Commissioner, 611 F.2d 1260, 1262 (9 Cir.1980). Id. at 1226.
We conclude that the findings of the Tax Court are not clearly erroneous and that its opinion is a well reasoned and correct statement of the law. We adopt it as the opinion of this court.
AFFIRMED.