Legal Opinion

Commissioner of Internal Revenue v. Charles H. Remer and Dorothy A. Remer

Court of Appeals for the Eighth Circuit

Decided November 5, 1958No. 16003_1PublishedCited by 28 opinions

1Opinion of the Court

GARDNER, Chief Judge.

This matter is before us on a petition to review decisions of the Tax Court of the United States. The case involves alleged deficiencies in income tax for the years 1947 to 1952, inclusive. The facts are not in dispute but were stipulated and found by the Tax Court as stipulated. So far as material to the issues here presented they may be stated as follows:

Respondents Charles EL Remer and Dorothy A. Remer at all times here material were husband and wife and during the years in question, except for the year 1947, they made joint income tax returns. So far as appears,…

2Cases cited8 opinions

  1. Palmer v. BenderSupreme Court of the United States · 1932
  2. Thomas v. PerkinsSupreme Court of the United States · 1937
  3. Helvering v. Elbe Oil Land Development Co.Supreme Court of the United States · 1938
  4. Helvering v. O'DONNELLSupreme Court of the United States · 1938
  5. Hofferbert, Collector of Internal Revenue v. BriggsCourt of Appeals for the Fourth Circuit · 1949

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3Cited by28 opinions

  1. Nathaniel C. Wood and Gertrude L. Wood v. United StatesCourt of Appeals for the Fifth Circuit · 1967
  2. Earl Vest and Fay Vest, Petitioners-Appellees-Cross v. Commissioner of Internal Revenue, Respondent-Appellant-CrossCourt of Appeals for the Fifth Circuit · 1973
  3. Louis Rabiner and Lena Rabiner, Husband and Wife v. Ernest W. Bacon, Director of Internal RevenueCourt of Appeals for the Eighth Circuit · 1967
  4. Vest v. CommissionerUnited States Tax Court · 1971
  5. United States v. Paul R. White and Anna Lee WhiteCourt of Appeals for the Tenth Circuit · 1968

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