Legal Opinion
Cleo Stephens Denison v. Commissioner of Internal Revenue, Cleo Stephens Denison v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided December 27, 1984No. 84-1594, 84-1660PublishedCited by 18 opinions
1Per curiam
These consolidated appeals from the Tax Court concern determinations of income-tax deficiencies and additions to tax by the Internal Revenue Service against appellant-taxpayer Cleo S. Denison for the calendar years 1977-1980. Following an earlier Tax Court trial on Denison’s 1977 tax liability, this Court reversed and remanded by decision of October 4, 1982, “with instructions to permit the government to produce evidence of the reasonableness of its reconstruction of Denison’s taxable income for the tax year 1977, and to determine whether the Commissioner’s assessment should be sustained or…
2Cases cited7 opinions
- United States of America, Gary O. Booth, Richard D. Roller, and Barbara A. Shandony v. Douglas M. HartCourt of Appeals for the Eighth Circuit · 1983
- Taylor v. Sentry Life Insurance CompanyCourt of Appeals for the Ninth Circuit · 1984
- Granzow v. CommissionerCourt of Appeals for the Seventh Circuit · 1984
- Lively v. CommissionerCourt of Appeals for the Eighth Circuit · 1983
- Cleo Stephens Denison v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1982
2 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- United States v. GeradsCourt of Appeals for the Eighth Circuit · 1993
- Paul Sauers, Box 1573, Atlantic City, Nj 08404 v. Commissioner of Internal Revenue. Appeal of Paul SauersCourt of Appeals for the Third Circuit · 1985
- United States v. GeradsCourt of Appeals for the Eighth Circuit · 1993
- Whiting v. BowenDistrict Court, W.D. Wisconsin · 1987
- United States v. Wyatt L. Kruger, Martha C. Kruger, Pierce L. Kruger, Liberty Baptist TabernacleCourt of Appeals for the Eighth Circuit · 1991
13 more not listed; retrieve them via the Exa API.