Legal Opinion

Richard J. Bot v. Internal Revenue

Court of Appeals for the Eighth Circuit

Decided December 22, 2003No. 02-2956Published

1Opinion of the Court

United States Court of Appeals FOR THE EIGHTH CIRCUIT ________________ No. 02-2956 ________________ Richard J. Bot; Phyllis Bot, * * Appellants, * * Appeal from the United States v. * Tax Court. * Commissioner of Internal Revenue, * [PUBLISHED] * Appellee. * ________________ Submitted: May 15, 2003 Filed: December 22, 2003 ________________ Before MORRIS SHEPPARD ARNOLD and HANSEN, Circuit Judges, and READE,1 District Judge. ________________ HANSEN, Circuit Judge. Richard J. Bot and Phyllis Bot appeal from the tax court's2 decision upholding the Internal Revenue Service's assessment of…

2Cases cited13 opinions

  1. Commissioner v. GroetzingerSupreme Court of the United States · 1987
  2. Whipple v. CommissionerSupreme Court of the United States · 1963
  3. Robert E. Milligan v. Commissioner Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1994
  4. Minnesota Wheat Growers Co-Operative Marketing Ass'n v. HugginsSupreme Court of Minnesota · 1925
  5. Schelble v. CommissionerCourt of Appeals for the Tenth Circuit · 1997

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