Legal Opinion
Wallace J. Vnuk and Frances R. Vnuk v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided July 11, 1980No. 79-1925PublishedCited by 142 opinions
1Opinion of the Court
HENLEY, Circuit Judge.
Wallace J. Vnuk and his wife Frances R. Vnuk appeal from a decision of the United States Tax Court upholding the Commissioner’s determination of income tax deficiencies and tax penalties totalling over $75,000.00. 1 Finding no error, we affirm.
On September 9, 1972 taxpayer Wallace J. Vnuk, 2 a medical doctor principally engaged in the practice of radiology, created an inter vivos trust known as the Wallace J. Vnuk Family Estate (Trust). The purpose of the Trust was to accept real and personal property conveyed by the grantor including “exclusive use of his or her…
2Cases cited10 opinions
- Lucas v. EarlSupreme Court of the United States · 1930
- Hormel v. HelveringSupreme Court of the United States · 1941
- Commissioner v. CulbertsonSupreme Court of the United States · 1949
- United States v. BasyeSupreme Court of the United States · 1973
- Wesenberg v. CommissionerUnited States Tax Court · 1978
5 more not listed; retrieve them via the Exa API.
3Cited by142 opinions
- Luman v. CommissionerUnited States Tax Court · 1982
- Jerome D. And Bernetta O. Hanson v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1983
- Deborah J. Schneider, Cross-Appellant v. The City of Atlanta (Bureau of Corrections), and J. D. Hudson, Ind., Etc., Cross-AppelleeCourt of Appeals for the Fifth Circuit · 1980
- United States v. Gordon S. ButtorffCourt of Appeals for the Fifth Circuit · 1985
- Johnson v. CommissionerUnited States Tax Court · 1982
137 more not listed; retrieve them via the Exa API.