Fink v. United States Dep't of the Treasury, 899 F.2d 18 (9th Cir. 1990). · Go Syfert
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Fink v. United States Dep't of the Treasury, 899 F.2d 18 (9th Cir. 1990). Cases Citing This Book View Copy Cite
“the construction and enforcement of settlement agreements are 19 governed by principles of local law which apply to interpretation of contracts generally.”
76 citation events (16 in the last 25 years) across 5 distinct courts.
Strongest positive: Slater v. Arizona, State of (azd, 2019-11-07)
Treatment trajectory · 1990 → 2026 · click a year to view as-of
1990 2008 2026
Top citers, strongest first. 18 distinct citers. How cited ↗
discussed Cited as authority (verbatim quote) Slater v. Arizona, State of
D. Ariz. · 2019 · signal: see also · quote attribution · 1 verbatim quote · confidence high
the construction and enforcement of settlement agreements are 19 governed by principles of local law which apply to interpretation of contracts generally.
cited Cited "see" Moyer v. Comm'r
Tax Ct. · 2016 · signal: see · confidence high
See id. subpara. (3).
cited Cited "see" Main v. Comm'r
Tax Ct. · 2016 · signal: see · confidence high
See Elliott v. Commissioner , 90 T.C. 960 (1988) , aff'd without published opinion , 899 F.2d 18 ↩ (9th Cir. 1990) . 3.
cited Cited "see" Mottahedeh v. Comm'r
Tax Ct. · 2014 · signal: see · confidence high
See Elliott v. Commissioner , 90 T.C. 960 (1988) , aff'd without published opinion , 899 F.2d 18 ↩ (9th Cir. 1990) , for a general discussion of multilevel marketing. 6.
cited Cited "see" Rozzano v. Comm'r
Tax Ct. · 2007 · signal: see · confidence high
See Elliott v. Commissioner, 90 T.C. 960 , 971-972 (1988) , affd. without published opinion 899 F.2d 18 (9th Cir. 1990) ; sec. 1.183-2(b), Income Tax Regs.
cited Cited "see" Brennan v. Commissioner
Tax Ct. · 1997 · signal: see · confidence high
See Elliott v. Commissioner [Dec. 44,772], 90 T.C. 960 (1988) , affd. without published opinion 899 F.2d 18 (9th Cir. 1990) ; Poast v. Commissioner [Dec. 50,050(M)], T.C.
cited Cited "see" Bassett v. Commissioner
Tax Ct. · 1992 · signal: see · confidence high
See Elliott v. Commissioner , 90 T.C. 960 , 972-973 (1988) , *580 affd. without published opinion 899 F.2d 18 (9th Cir. 1990) .
cited Cited "see" MacKlem v. United States
D. Conn. · 1991 · signal: see · confidence high
See Elliott v. Commissioner, 90 TC 960 (1988), aff'd 899 F.2d 18 (9th Cir.1990); Jasionowski v. Commissioner, 66 TC 312 (1976).
cited Cited "see" Fairbanks
unknown court · Sta · signal: see · confidence high
See Elliott v. Commissioner, 90 T.C. 960 , 970 (1988) , affd. without published opinion 899 F.2d 18 (9th Cir. 1990) .
cited Cited "see" Marvin
unknown court · Sta · signal: see · confidence high
See Elliott v. Commissioner, 90 T.C. 960 , 971-972 (1988) , affd. without published opinion 899 F.2d 18 (9th Cir. 1990) .
cited Cited "see" Connor-Nissley
unknown court · Rob · signal: see · confidence high
See id.
cited Cited "see" INGRAM
unknown court · Pet · signal: see · confidence high
See Elliott v. Commissioner, 90 T.C. 960 (1988) , affd. without published opinion 899 F.2d 18 (9th Cir. 1990) , for a general discussion of the operation of an Amway activity.
cited Cited "see" McCabe
unknown court · Pet · signal: see · confidence high
See Elliott v. Commissioner, 90 T.C. 960 (1988) , affd. without published opinion 899 F.2d 18 (9th Cir. 1990) , for a general discussion of multilevel marketing.
cited Cited "see" Routon
unknown court · Mau · signal: see · confidence high
See Elliott v. Commissioner, 90 T.C. 960 (1988) , affd. without published opinion 899 F.2d 18 (9th Cir. 1990) .
discussed Cited "see, e.g." Joseph A. Gallegos & Joy K. Gallegos
Tax Ct. · 2021 · signal: see also · confidence low
See sec. 1.183-2(a), Income Tax Regs. (“[I]t may be sufficient that there is a small chance of making a large profit”); see also Elliott v. Commissioner, 90 T.C. 960, 970 (1988), aff’d without - 11 - [*11] published opinion, 899 F.2d 18 (9th Cir. 1990).
discussed Cited "see, e.g." Edward G. Kurdziel, Jr. v. Commissioner
Tax Ct. · 2019 · signal: see also · confidence low
See sec. 1.183-2(a), Income Tax Regs. (“it may be sufficient that there is a small chance of making a large profit.”); see also Elliott v. Commissioner, 90 T.C. 960, 970 (1988), aff’d without published opinion, 899 F.2d 18 (9th Cir. 1990).
cited Cited "see, e.g." Friscia Constr., Inc. v. Commissioner
Tax Ct. · 2000 · signal: see, e.g. · confidence low
See, e.g., Elliott v. Commissioner, 90 T.C. 960 (1988) , affd. without published opinion 899 F.2d 18 (9th Cir. 1990) ; Nissley v. Commissioner, T.C.
cited Cited "see, e.g." Jordan v. Commissioner
Tax Ct. · 1991 · signal: see, e.g. · confidence low
See e.g., Elliott v. Commissioner , 90 T.C. 960 (1988) , affd. without published opinion 899 F.2d 18 (9th Cir. 1990) ; Rubin v. Commissioner , T.C.
Retrieving the full opinion text from the archive…
Fink
v.
United States Department of the Treasury
36-3_9.
Court of Appeals for the Ninth Circuit.
Apr 5, 1990.
899 F.2d 18
Unpublished

899 F.2d 18

Unpublished Disposition

NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel.

In re Donald C. FINK and Paula L. Fink, Debtors.
Donald C. FINK and Paula L. Fink, Plaintiffs-Appellants,
v.
UNITED STATES of America, DEPARTMENT OF the TREASURY,
INTERNAL REVENUE SERVICE, Defendant-Appellee.

No. 88-15583.

United States Court of Appeals, Ninth Circuit.

Argued and Submitted Jan. 12, 1990.
Decided April 5, 1990.

Before WIGGINS, DAVID R. THOMPSON and TROTT, Circuit Judges.

1

ORDER[*]

2

This court, upon a full review of the record, finds that the stipulation entered into between the government and the debtors is binding upon the debtors in their second bankruptcy. The stipulation and order constitutes a valid, enforceable compromise of the government's objection to debtor's discharge in their first bankruptcy case. It is not an invalid reaffirmation agreement. The judgment of the district court is, accordingly,

3

AFFIRMED.

*

This disposition is not appropriate for publication and may not be cited to or by the courts of this circuit except as provided by 9th Cir.Rule 36-3