Legal Opinion
Lamm v. Commissioner
Court of Appeals for the Eighth Circuit
Decided April 24, 1989No. Nos. 88-2000, 88-2066PublishedCited by 7 opinions
1Opinion of the Court
FAGG, Circuit Judge.
The United States Tax Court ruled in favor of the Commissioner of Internal Revenue (the Commissioner) regarding the appropriate tax year in which six taxpayers were obligated to include income realized on the foreclosure sale of mortgaged property. Ryan v. Commissioner, 54 T.C.M. (CCH) 1503, 1508 (1988). The taxpayers, Donald H. and Frances G. Lamm, Thomas A. and Patricia J. Ryan, and Eugene A. and Mary Kay O’Brien, brought two separate appeals to this court. Having considered the appeals on a consolidated basis, we affirm.
During 1973, the taxpayers invested in a limited…
2Cases cited13 opinions
- United States v. AndersonSupreme Court of the United States · 1926
- Security Flour Mills Co. v. CommissionerSupreme Court of the United States · 1944
- Dixie Pine Products Co. v. CommissionerSupreme Court of the United States · 1944
- Helvering v. HammelSupreme Court of the United States · 1941
- Commissioner v. TuftsSupreme Court of the United States · 1983
8 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Trinity Indus. v. Comm'rUnited States Tax Court · 2009
- Beauty Acquisition Corp. v. CommissionerUnited States Tax Court · 1995
- Great Plains Gasification Assocs. v. Comm'rUnited States Tax Court · 2006
- Wicker v. CommissionerUnited States Tax Court · 1993
- Donald H. Lamm and Frances G. Lamm v. Commissioner of Internal Revenue, Thomas A. Ryan and Patricia J. Ryan v. Commissioner of Internal Revenue, Eugene A. O'Brien and Mary Kay O'Brien v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1989
2 more not listed; retrieve them via the Exa API.