Legal Opinion
Alexis M. Hawkins and Rosemary K. Hawkins v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided July 20, 1983No. 82-2360PublishedCited by 37 opinions
1Opinion of the Court
HEANEY, Circuit Judge.
Alexis and Rosemary Hawkins appeal from the United States Tax Court’s judgment sustaining the federal income tax deficiency asserted against them by the Commissioner of Internal Revenue (Commissioner). The Tax Court held that the Commissioner properly reduced the partnership loss deducted by the taxpayers and properly disallowed an investment tax credit that they claimed. We affirm.
I
BACKGROUND
On February 9, 1978, the Commissioner issued to the taxpayers a statutory notice of deficiency asserting a federal income tax deficiency for 1973 in the amount of $33,-488, of which…
2Cases cited17 opinions
- United States v. BasyeSupreme Court of the United States · 1973
- Massey Motors, Inc. v. United StatesSupreme Court of the United States · 1960
- Hertz Corp. v. United StatesSupreme Court of the United States · 1960
- Norman and Arlene Rodman, Appellants-Cross-Appellees v. Commissioner of Internal Revenue, Appellee-Cross-AppellantCourt of Appeals for the Second Circuit · 1976
- Robert M. Snell and Rosalie J. Snell, Husband and Wife v. United StatesCourt of Appeals for the Eighth Circuit · 1982
12 more not listed; retrieve them via the Exa API.
3Cited by37 opinions
- In Re Elmira Litho, Inc.United States Bankruptcy Court, S.D. New York · 1994
- Johnsen v. CommissionerUnited States Tax Court · 1984
- Brian P. Liddle Brenda H. Liddle v. Commissioner of the Internal Revenue ServiceCourt of Appeals for the Third Circuit · 1995
- Louis A. And Merridawn Browning v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1989
- Associated Obstetricians and Gynecologists, P.C. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1985
32 more not listed; retrieve them via the Exa API.