Legal Opinion
Kenneth W. Doehring v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided December 11, 1975No. 75--1148PublishedCited by 4 opinions
1Opinion of the Court
ROSS, Circuit Judge.
Kenneth Doehring appeals from a judgment of the United States Tax Court assessing a deficiency against him in the amount of $16,441.87 for the taxable years 1962 and 1963. The issue presented is whether the subchapter S election of First Finance Company, a corporation in which Doehring owned 50 percent of the stock, terminated for its fiscal years 1962 and 1963. The Tax Court held that the election terminated. We disagree and, accordingly, reverse.
A detailed description of the undisputed facts, including the arithmetic, is contained in the Tax Court’s opinion. 1 We outline…
2Cases cited7 opinions
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- Jasper L. House, Jr., and Edra F. House v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1972
- Paul E. And Ruth v. Puckett v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1975
- I. J. Marshall and Claribel Marshall v. Commissioner of Internal Revenue, Flora H. Miller v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1975
- Zychinski v. CommissionerCourt of Appeals for the Eighth Circuit · 1974
2 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- E. H. Winn, Jr. And Betty Lee Jones Winn v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1979
- Davenport v. CommissionerUnited States Tax Court · 1978
- Davenport v. CommissionerUnited States Tax Court · 1978
- Davenport v. CommissionerUnited States Tax Court · 1978