Legal Opinion
Moser v. Commissioner
Court of Appeals for the Eighth Circuit
Decided September 13, 1990No. 89-2560PublishedCited by 30 opinions
1Opinion of the Court
MAGILL, Circuit Judge.
Taxpayers, Berkley B. and Cathoryn Strothman, appeal the decision of the United States Tax Court1 which found tax deficiencies in 1981 due to their receipt of an unreported $100,000 dividend. The Stroth-mans argue that the tax court clearly erred when it found that: (1) the October 30, 1981 general journal entry crediting their notes payable accounts by a total of $100,-000 was not made in error; and (2) as a result of that entry, they constructively received a $100,000 fully taxable dividend. We find no error and affirm.
Taxpayers, Cathoryn and Berkley Stroth-man, Lynn…
2Cases cited16 opinions
- Anderson v. City of Bessemer CitySupreme Court of the United States · 1985
- United States v. United States Gypsum Co.Supreme Court of the United States · 1948
- Avery v. CommissionerSupreme Court of the United States · 1934
- Irving Sachs v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1960
- William J. Sullivan and Georgia K. Sullivan v. United StatesCourt of Appeals for the Eighth Circuit · 1966
11 more not listed; retrieve them via the Exa API.
3Cited by30 opinions
- Joseph P. Caulfield v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1994
- Young v. CommissionerCourt of Appeals for the Eleventh Circuit · 1991
- John J. Waters and Jeanne M. Waters v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1992
- Donald G. Oren Beverly J. Oren v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 2004
- George J. Emershaw and Virginia D. Emershaw v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1992
25 more not listed; retrieve them via the Exa API.