Legal Opinion
William G. Campbell Norma T. Campbell v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided August 27, 1991No. 90-2730PublishedCited by 20 opinions
1Opinion of the Court
BEAM, Circuit Judge.
William and Norma Campbell appeal from the tax court’s decision affirming, in part, the Commissioner’s assessment of deficiencies in their federal income tax for the years 1979 and 1980. The Campbells challenge the tax court’s finding that partnership profits interests received by Mr. Campbell constitute income. We affirm in part and reverse in part.
I. BACKGROUND
Prior to and during the years in issue, William Campbell was employed by Summa T. Group, a collection of business entities involved in the formation and syndication of limited partnerships. Campbell served as vice…
2Cases cited13 opinions
- Marie H. Hamm v. Commissioner of Internal Revenue, William Hamm, Jr. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
- Daniel D. And Agnes H. Palmer v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1975
- Theodis BROWN, Appellant, v. ST. LOUIS POLICE DEPARTMENT OF the CITY OF ST. LOUIS, Et Al., AppelleesCourt of Appeals for the Eighth Circuit · 1982
- Sol Diamond and Muriel Diamond v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1974
- United States v. William D. Frazell and Martha T. FrazellCourt of Appeals for the Fifth Circuit · 1964
8 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- Urban Hotel Development Co. v. President Development Group, L.C.Court of Appeals for the Eighth Circuit · 2008
- Virginia Historic Tax Credit Fund 2001 LP v. CommissionerCourt of Appeals for the Fourth Circuit · 2011
- Joseph P. McGraw v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 2004
- Crescent Holdings, LLC v. Comm'rUnited States Tax Court · 2013
- Austin v. CommissionerUnited States Tax Court · 2013
15 more not listed; retrieve them via the Exa API.