Legal Opinion
Jack M. Ballinger and Brenda M. Ballinger v. Commissioner of Internal Revenue
Court of Appeals for the Tenth Circuit
Decided March 7, 1984No. 82-1928PublishedCited by 14 opinions
1Opinion of the Court
McKAY, Circuit Judge.
After examining the briefs and the appellate record, this three-judge panel has determined unanimously that oral argument would not be of material assistance in the determination of this appeal. See Fed.R.App.P. 34(a); 10th Cir.R. 10(e). The cause is therefore ordered submitted without oral argument.
Appellant challenges the United States Tax Court’s decision upholding the Internal Revenue Service’s (IRS) denial of appellant’s application for exemption from tax on self-employment income.
Section 1402(e)(1) of the Internal Revenue Code, 26 U.S.C. § 1402(e)(1) (1976),…
2Cases cited11 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Bolling v. SharpeSupreme Court of the United States · 1954
- Thomas v. Review Board of the Indiana Employment Security DivisionSupreme Court of the United States · 1981
- Murdock v. PennsylvaniaSupreme Court of the United States · 1943
- United States v. LeeSupreme Court of the United States · 1982
6 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Priscilla M. Lippincott Adams v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1999
- Wingo v. CommissionerUnited States Tax Court · 1987
- Bethel Baptist Church v. United StatesDistrict Court, M.D. Pennsylvania · 1986
- Knight v. CommissionerUnited States Tax Court · 1989
- Peverill v. CommissionerUnited States Tax Court · 1986
9 more not listed; retrieve them via the Exa API.