Legal Opinion
The United States v. L.J. And Marjorie Van Dyke
Court of Appeals for the Federal Circuit
Decided December 23, 1982No. Appeal 255-79TPublishedCited by 14 opinions
1Opinion of the Court
NICHOLS, Circuit Judge.
This is a suit brought in the former United States Court of Claims seeking a refund of additional federal income taxes assessed and collected by the Internal Revenue Service (IRS) for 1972 and 1973 plus accrued interest and costs. The IRS refused to allow more than 30 percent of the net profits of appellees’ business, Van Dyke Supply Company, to qualify for the 50 percent maximum tax rate on “earned income” established by section 1348 of the Internal Revenue Code of 1954. The United States Claims Court * held that appellees were entitled to a refund of the additional…
2Cases cited4 opinions
- Rousku v. CommissionerUnited States Tax Court · 1971
- Moore v. CommissionerUnited States Tax Court · 1979
- Bruno v. CommissionerUnited States Tax Court · 1978
- Daniel A. Robida v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1972
3Cited by14 opinions
- Thomas v. CommissionerUnited States Tax Court · 1989
- John M. Friedlander and Corrine Friedlander v. United StatesCourt of Appeals for the Ninth Circuit · 1983
- Van Kalker v. CommissionerUnited States Tax Court · 1983
- Wiley N. Hicks, Jr. And Roberta Hicks v. United StatesCourt of Appeals for the Fifth Circuit · 1986
- John E. Van Kalker Jr. And Carol Van Kalker v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1984
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