BOYNTON ET UX.

v.

COMMISSIONER OF INTERNAL REVENUE

Citator

Cited By (16 total)

• Beard v. Whitley Cnty. Remc, 840 F.2d 405 (7th Cir. 1988)
  ….Ed.2d 751 (1981), our opinions in Jennings v. Tinley Park Community, 796 F. 2d 962 (7th Cir.1986), cert. denied, — U.S. -, 107 S.Ct. 1895, 95 L.Ed.2d 502 (1987), and Boyd v. Madison County Mut. Ins. Co., 653 F. 2d 1173 (7th Cir.1981), cert. denied, 454 U.S. 1146, 102 S.Ct. 1008, 71 L.Ed.2d 299 (1982), as well as “so many other discrimination cases.” Appellants’ Br. at 23. In Gunther, female prison guards brought an action against the county government. They alleged that they had been paid lower wages than m…
• B.K. Instrument, Inc. v. United States, 715 F.2d 713 (2d Cir. 1983)
  …it, we begin with the proposition that, as held in Beale v. Blount, 461 F. 2d 1133, 1138 (5 Cir.1972), Pingree, supra, 78-1 U.S.Tax Cas. at 84,414, Watson, supra, 586 F. 2d at 930, and Kester v. Campbell, 652 F. 2d 13, 15 (9 Cir.1981), cert, denied, 454 U.S. 1146, 102 S.Ct. 1008, 71 L.Ed.2d 298 (1982), 28 U.S.C. § 1331 is not a general waiver of immunity. We have concluded, however, that, for the reasons elaborated below, the Watson opinion was mistaken in advancing, 586 F. 2d at 931-32, as an alternative gr…
• Kirchman v. Commissioner OF Internal Revenue, 862 F.2d 1486 (11th Cir. 1989)
  ….1988). If a transaction is not motivated by profit or economic advantage, then that transaction is a sham for purposes of analysis under I.R.C. § 165(c)(2). See Boynton v. Commissioner, 649 F. 2d 1168, 1172 (5th Cir. Unit B 1981), cert. denied, 454 U.S. 1146, 102 S.Ct. 1009, 71 L.Ed.2d 299 (1982);9 cf. Gregory v. Helvering, 293 U.S. 465, 55 S.Ct. 266, 79 L.Ed. 596 (1935). Naturally, the profit or economic motivation cannot be merely tax benefits. Although Section 108 of the Deficit Reduction Act of 1…