Legal Opinion
Stephen S. Day Jeanette L. Day v. Commissioner of Internal Revenue Service, Richard D. Wise v. Commissioner of Internal Revenue Service
Court of Appeals for the Eighth Circuit
Decided September 17, 1992No. 91-2991PublishedCited by 38 opinions
1Opinion of the Court
BEAM, Circuit Judge.
This appeal arises from a final judgment entered in the United States Tax Court finding that Stephen and Jeanette Day and Richard Wise, under-reported income for the tax years 1982 and 1983, in violation of the Internal Revenue Code. They appeal this deficiency judgment, as well as the Tax Court’s assessment of penalties for fraud under Internal Revenue Code section 6653(b) and for substantial understatement under Code section 6661. Jeanette Day also appeals the Tax Court’s determination that she is not entitled to relief from joint liability for federal income taxes as an…
2Cases cited20 opinions
- United States v. JanisSupreme Court of the United States · 1976
- Chris D. Stoltzfus and Irma H. Stoltzfus v. United StatesCourt of Appeals for the Third Circuit · 1968
- Bolen Webb and Cornelia Webb v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1968
- Robert W. Bradford v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1986
- Johnny Weimerskirch v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1979
15 more not listed; retrieve them via the Exa API.
3Cited by38 opinions
- Boles Trucking, Inc., Appellee/cross-Appellant v. United States of America, Appellant/cross-AppelleeCourt of Appeals for the Eighth Circuit · 1996
- Monahan v. CommissionerUnited States Tax Court · 1997
- Douglas Page v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1995
- David D. Parrish v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1999
- Cencast Services, L.P. v. United StatesUnited States Court of Federal Claims · 2010
33 more not listed; retrieve them via the Exa API.