Legal Opinion
Steven J. Namyst Terry L. Namyst v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided January 27, 2006No. 05-1760PublishedCited by 4 opinions
1Opinion of the Court
BYE, Circuit Judge.
Steven J. Namyst was assessed tax deficiencies for the years 1996 through 1999. The Tax Court 1 determined money received from his employer constituted gross income rather than payments under an “accountable plan” pursuant to 26 C.F.R. § 1.62-2. It also assessed capital gains tax on equipment Namyst sold to his employer. We affirm.
I
In 1994, Namyst began employment as an engineer for Intelligent Motion Controls, Inc. (IMC), working for John Ker-kinni, a former co-worker. Between 1994 and March 1996, IMC paid Namyst wages which were reported on W-2 forms. Beginning in April…
2Cases cited6 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Frank Biehl Barbara Biehl v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 2003
- Estate of Ervin A. Reinke, Deceased Marion Reinke, Personal Representative Marion Reinke v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1995
- Donald G. Oren Beverly J. Oren v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 2004
- Biehl v. Comm'rUnited States Tax Court · 2002
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3Cited by4 opinions
- Minchem Int'l v. Comm'rUnited States Tax Court · 2015
- Allen R. Davison v. CommissionerUnited States Tax Court · 2020
- Bruce W. Lemay v. CommissionerUnited States Tax Court · 2020
- McIntyre v. CommissionerCourt of Appeals for the Eighth Circuit · 2011