Legal Opinion
Douglas Page v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided July 12, 1995No. 94-2081PublishedCited by 25 opinions
1Opinion of the Court
JOHN R. GIBSON, Senior Circuit Judge.
Douglas A. Page appeals from the tax court’s 1 determination of deficiencies in his income tax for 1984 and 1985. The Commissioner reconstructed Page’s income using the bank-deposits-and-cash-expenditures method. Page argued that his relationship to his “church” altered his tax liability. The tax court upheld the Commissioner’s determination that the church was Page’s alter ego and that Page failed to correctly report his income and pay taxes. Page now argues that the tax court erred in including in Page’s gross income all deposits to the church’s bank…
2Cases cited7 opinions
- Robert W. Bradford v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1986
- Charles Dodge Christine Y. Roberts v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1993
- Stephen S. Day Jeanette L. Day v. Commissioner of Internal Revenue Service, Richard D. Wise v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Eighth Circuit · 1992
- Joseph P. Caulfield v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1994
- Sargent v. CommissionerCourt of Appeals for the Eighth Circuit · 1991
2 more not listed; retrieve them via the Exa API.
3Cited by25 opinions
- David D. Parrish v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1999
- In Re CalleryUnited States Bankruptcy Court, D. Massachusetts · 2002
- Nick Kikalos and Helen Kikalos v. United StatesCourt of Appeals for the Seventh Circuit · 2005
- Tinsman v. CommissionerCourt of Appeals for the Eighth Circuit · 2001
- United States v. FletchallDistrict Court, N.D. Iowa · 1997
20 more not listed; retrieve them via the Exa API.