Legal Opinion
Reverend Lloyd L. Goodwin Martha J. Goodwin v. United States
Court of Appeals for the Eighth Circuit
Decided October 4, 1995No. 94-3796PublishedCited by 60 opinions
1Opinion of the Court
LOKEN, Circuit Judge.
The Reverend and Mrs. Lloyd L. Goodwin appeal the denial of a refund of income taxes they paid on substantial payments received from members of Reverend Goodwin’s congregation. The district court 1 upheld the Commissioner'of Internal Revenue’s decision that the payments were taxable income, not excludable gifts. Goodwin v. United States, 870 F.Supp. 265 (S.D.Iowa 1994). We reject the government’s proposed standard for resolving this question but nonetheless affirm the district court’s decision.
I
When Reverend Goodwin became pastor of the Gospel Assembly Church in Des…
2Cases cited11 opinions
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Bogardus v. CommissionerSupreme Court of the United States · 1937
- United States v. F. & M. Schaefer Brewing Co.Supreme Court of the United States · 1958
- Angelo Fiataruolo, Angelo Veno v. United StatesCourt of Appeals for the Second Circuit · 1993
- Wendell Olk v. United StatesCourt of Appeals for the Ninth Circuit · 1976
6 more not listed; retrieve them via the Exa API.
3Cited by60 opinions
- Janice S. Hope v. Mirek KlabalCourt of Appeals for the Eighth Circuit · 2006
- Raymond Heck v. Kenneth BuhlerCourt of Appeals for the Fifth Circuit · 2014
- Great Rivers Cooperative Of Southeastern Iowa v. Farmland Industries, Inc.Court of Appeals for the Eighth Circuit · 1999
- Minnesota v. Kalman W. Abrams Metals, Inc.Court of Appeals for the Eighth Circuit · 1998
- David Faltermeier v. FCA US LLCCourt of Appeals for the Eighth Circuit · 2018
55 more not listed; retrieve them via the Exa API.