Legal Opinion
Paul D. Dunlap and Shirley A. Dunlap, Hawkeye Bancorporation v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided February 9, 1982No. 81-1510Published
1Opinion of the Court
670 F.2d 785
82-1 USTC P 9195
Paul D. DUNLAP and Shirley A. Dunlap, Appellees,
Hawkeye Bancorporation, Appellee,
v.
COMMISSIONER OF INTERNAL REVENUE, Appellant.
No. 81-1510.
United States Court of Appeals,
Eighth Circuit.
Submitted Dec. 15, 1981.
Decided Feb. 9, 1982.
John F. Murray, Acting Asst. Atty. Gen., Michael L. Paup, Richard Farber, argued, Frank P. Cihlar, Attys., Tax Division, Dept. of Justice, Washington, D. C., for appellant.
Kent O. Littlejohn, argued of Baird, Holm, McEachen, Pedersen & Hamann, Omaha, Neb., for appellee.
Before GIBSON, Senior Circuit Judge, BRIGHT, Circuit Judge, and LARSON,…
Also in this document: Dissent.
2Cases cited6 opinions
- Virginia Iron Coal & Coke Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1938
- Dunlap v. CommissionerUnited States Tax Court · 1980
- Virginia Iron Coal & Coke Co. v. CommissionerUnited States Board of Tax Appeals · 1938
- Paul D. Dunlap and Shirley A. Dunlap, Hawkeye Bancorporation v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1982
- Koch v. CommissionerUnited States Tax Court · 1976
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