Knoll v. Commissioner of Internal Revenue

Decision Date21 May 1984
Citation735 F.2d 1370
PartiesKnoll v. C.I.R. 83-7906
CourtU.S. Court of Appeals — Ninth Circuit

AFFIRMED

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40 cases
  • Balot v. Commissioner
    • United States
    • U.S. Tax Court
    • March 23, 2001
    ...Cir. 1976); Catalano v. Commissioner [Dec. 40,261], 81 T.C. 8, 11-13 (1983), affd. without published opinion sub nom. Knoll v. Commissioner, 735 F.2d 1370 (9th Cir. 1984); Armeno v. United States [84-1 USTC ¶ 9896], 6 Cl. Ct. 521 (1984). In respondent's regulations, respondent describes suc......
  • Young v. Commissioner
    • United States
    • U.S. Tax Court
    • May 9, 1985
    ...the addition. Catalana v. Commissioner Dec. 40,261, 81 T. C. 8, 17 (1983), affd. without published opinion sub nom. Knoll v. Commissioner, 735 F. 2d 1370 (9th Cir. 1984); Foster v. Commissioner Dec. 39,817, 80 T. C. 34, 237 (1983); Bixby v. Commissioner Dec. 31,493, 58 T. C. 757, 791-792 Pe......
  • Ghadiri v. Commissioner
    • United States
    • U.S. Tax Court
    • November 27, 1996
    ...83 T.C. 381 (1984); Catalano v. Commissioner [Dec. 40,261], 81 T.C. 8 (1983), affd. without published opinion sub nom. Knoll v. Commissioner, 735 F.2d 1370 (9th Cir. 1984). A failure to file a timely Federal income tax return is due to reasonable cause if the taxpayer exercised ordinary bus......
  • Tomburello v. Comm'r of Internal Revenue
    • United States
    • U.S. Tax Court
    • March 31, 1986
    ...536 F.2d 876 (9th Cir. 1976); Catalano v. Commissioner, 81 T.C. 8, 13 (1983), affd. without published opinion sub nom. Knoll v. Commissioner, 735 F.2d 1370 (9th Cir. 1984). The Court of Appeals for the Ninth Circuit, to which this case would be appealable, has rejected the argument that tok......
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