Legal Opinion
Robert C. Chase and Ruth L. Chase v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided February 22, 1991No. 90-2097PublishedCited by 39 opinions
1Opinion of the Court
McMILLIAN, Circuit Judge.
Robert C. Chase and Ruth L. Chase (hereinafter “Chase”) appeal the Tax Court’s 1 determination that they were liable for deficiencies in federal income taxes in the amount of $3,442, pursuant to 26 U.S.C. § 1401 (1988), and additions to tax for negligence in the amount of $172, pursuant to 26 U.S.C. § 6653(a), for the 1984 tax year. Because we hold that the findings of the tax court are amply supported by the record, we affirm.
Prior to 1983, Chase held a fifty percent interest in two partnerships in which he was actively involved. The first partnership was Midstate…
2Cases cited7 opinions
- United States v. United States Gypsum Co.Supreme Court of the United States · 1948
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Neely v. CommissionerUnited States Tax Court · 1985
- Morrissey v. CommissionerSupreme Court of the United States · 1935
- Carlos and Jacqueline Marcello v. Commissioner of Internal Revenue, Joseph, Jr. And Anastasia Marcello v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1967
2 more not listed; retrieve them via the Exa API.
3Cited by39 opinions
- Edeh v. Midland Credit Management, Inc.District Court, D. Minnesota · 2010
- Wells Fargo & Co. v. United StatesDistrict Court, D. Minnesota · 2010
- Harold Chakales Linda Carol Chakales v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1996
- Hitchins v. CommissionerUnited States Tax Court · 1994
- United States v. Laverne Scherping Loren Scherping Jane Scherping Epsilon Company C.J.S. RanchCourt of Appeals for the Eighth Circuit · 1999
34 more not listed; retrieve them via the Exa API.