John W. Rogers & Creta B. Rogers v. United States, 290 F.2d 501 (9th Cir. 1961). · Go Syfert
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John W. Rogers & Creta B. Rogers v. United States, 290 F.2d 501 (9th Cir. 1961). Cases Citing This Book View Copy Cite
47 citation events across 12 distinct courts.
Strongest positive: Ray H. Schulz and Doris L. Schulz v. Commissioner of Internal Revenue, John W. Schulz and Lucille Schulz v. Commissioner of Internal Revenue, Melvin F. Klagues and Pauline Klagues v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Stanley C. Landen and Victoria M. Landen (ca9, 1961-08-28)
Treatment trajectory · 1961 → 2026 · click a year to view as-of
1961 1993 2026
Top citers, strongest first. 2 distinct citers. How cited ↗
discussed Cited "see" Ray H. Schulz and Doris L. Schulz v. Commissioner of Internal Revenue, John W. Schulz and Lucille Schulz v. Commissioner of Internal Revenue, Melvin F. Klagues and Pauline Klagues v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Stanley C. Landen and Victoria M. Landen
9th Cir. · 1961 · signal: see · confidence high
See Commissioner of Internal Revenue v. Court Holding Co., 1945, 324 U.S. 331 , 65 S.Ct. 707 , 89 L.Ed. 981 and Gregory v. Helvering, 1935, 293 U.S. 465 , 55 S.Ct. 266 , 79 L.Ed. 596 , as well as in Ninth Circuit cases, Particelli v. Commissioner, 1954, 9 Cir., 212 F.2d 498 and Kirschenmann v. Westover, 1955, 9 Cir., 225 F.2d 69 , certiorari denied 350 U.S. 834 , 76 S.Ct. 70 , 100 L.Ed. 744 . 31 These rules are consistent with the recent Ninth Circuit case of Rogers v. U.S., 9 Cir., 290 F.2d 501 and with the case of Hamlin's Trust v. Commissioner, 10 Cir., 1954, 209 F.2d 761 which was cited in…
cited Cited "see, e.g." Lichtman v. Commissioner
Tax Ct. · 1964 · signal: see also · confidence low
See also Rogers v. United States, 290 F. 2d 501 (C.A. 9, 1961).
Retrieving the full opinion text from the archive…
John W. ROGERS and Creta B. Rogers, Appellants,
v.
UNITED STATES of America, Appellee
16851_1.
Court of Appeals for the Ninth Circuit.
Apr 3, 1961.
290 F.2d 501
Eli Grubie, of Grubic, Drendel & Bradley, Reno, Nev., for appellants., Charles K. Rice, Asst. Atty. Gen., and Meyer Rothwacks and Douglas A. Kahn, Department of Justice, Washington, D. C., Howard W. Babcock, U. S. Atty., and Chester C. Swobe, Asst. U. S. Atty., Reno, Nev., Kenneth E. Levin, Atty. Dept, of Justice, Washington, D. C., for appellee.
Stephens, Chambers, Hamley.
Cited by 27 opinions  |  Published
PER CURIAM.

The judgment of the trial court is affirmed in that its findings on the facts are not clearly erroneous.

The taxpayers probably have been maneuvered by their purchaser into a big tax disadvantage. But, when in their second option, they agreed in writing after negotiation to the assignment of some |60,900 as consideration for a covenant not to compete, the trial court could refuse to go behind the agreement and uphold the commissioner in treating the sum as ordinary income. We find Hamlin’s Trust v. Commissioner, 10 Cir., 209 F.2d 761, pertinent and a case that should be followed here.

Had there been any equivocation or any confusion as to what was done, then taxpayers would have had a far different case. Third parties may question the resolutions of parties to a contract, but in the absence of fraud it is not ordinarily open to the bargainers to do so. Cf. Gray v. Powell, 314 U.S. 402, 414, 62 S.Ct. 326, 86 L.Ed. 301.