Legal Opinion
Adeline Wolfe v. United States
Court of Appeals for the Eighth Circuit
Decided February 9, 1978No. 77-1434PublishedCited by 6 opinions
1Opinion of the Court
HENLEY, Circuit Judge.
This federal internal revenue tax refund case, which involves income tax withhold-ings and payroll taxes, 1 comes to us as an appeal by the plaintiff from an adverse judgment of the United States District Court for the District of North Dakota.
The tax years involved are 1969,1970 and 1971. During those years the plaintiff, Adeline Wolfe, was the operator of a combination wig store and beauty shop in Devils Lake, North Dakota. While the Wig store and the beauty shop were located on the same general premises and had certain employees in common, they were actually separate…
2Cases cited11 opinions
- Zenith Radio Corp. v. Hazeltine Research, Inc.Supreme Court of the United States · 1969
- United States v. SilkSupreme Court of the United States · 1947
- Bartels v. BirminghamSupreme Court of the United States · 1947
- United States v. W. M. Webb, Inc.Supreme Court of the United States · 1970
- Avis Rent a Car System, Inc. v. United StatesCourt of Appeals for the Second Circuit · 1974
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3Cited by6 opinions
- O'Brien v. CommissionerUnited States Tax Court · 1982
- Ren-Lyn Corp. v. United StatesDistrict Court, N.D. Ohio · 1997
- Hathaway v. CommissionerUnited States Tax Court · 1996
- Cheryl A. Mayfield Therapy Ctr. v. Comm'rUnited States Tax Court · 2010
- Greene v. CommissionerUnited States Tax Court · 1996
1 more not listed; retrieve them via the Exa API.