Legal Opinion
Stephen B. Scallen and Chacke Y. Scallen v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided June 9, 1989No. 88-2323PublishedCited by 39 opinions
1Opinion of the Court
TIMBERS, Circuit Judge.
Stephen B. Scallen (Scallen) and Chacke Y. Scallen (collectively appellants) appeal from a decision (No. 6913-85) entered May 26, 1988 in the United States Tax Court, Mary Ann Cohen, Judge, 1 determining deficiencies totaling $555,220 in appellants’ federal income tax for the tax years 1976, 1977, 1979 and 1981. The court also imposed on Scallen 2 additions to tax of $409,-525 as civil fraud penalties pursuant to Int.Rev.Code of 1954, § 6653(b), 3 on the ground that some of the underpayment of tax in each year in which a deficiency was determined was attributable to…
2Cases cited40 opinions
- Spies v. United StatesSupreme Court of the United States · 1943
- Hormel v. HelveringSupreme Court of the United States · 1941
- Helvering v. MitchellSupreme Court of the United States · 1938
- Lawn v. United StatesSupreme Court of the United States · 1958
- Charles Oran Mensik and Mary Mensik v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1964
35 more not listed; retrieve them via the Exa API.
3Cited by39 opinions
- Kevin J. Morse v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Eighth Circuit · 2005
- Leo Manzoli and Mary Ann Manzoli v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1990
- Ianniello v. Comm'rUnited States Tax Court · 1992
- Allan & Gloria Molasky v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1990
- Joseph P. McGraw v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 2004
34 more not listed; retrieve them via the Exa API.