Legal Opinion
Teget v. United States
District Court, D. South Dakota
Decided February 12, 1976No. Civ 73-4082PublishedCited by 2 opinions
1Opinion of the Court
MEMORANDUM DECISION
NICHOL, Chief Judge.
This action to recover a total of $259,-184.00 in taxes and deficiency interest, plus statutory interest, was tried to the court upon stipulated facts.
Plaintiffs, Marvin H. Teget and his wife, are joint taxpayers residing in Yankton, South Dakota, where Marvin has been employed since 1960 by Nicolson, Inc.1 (hereinafter Nicolson or the corporation) as executive vice president and general manager. Teget at all times had a written contract with Nicolson. In 1965 this employment contract was amended to include a provision for deferred compensation. In…
2Cases cited4 opinions
- George W. Drysdale and Jeannette Drysdale v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1960
- Drysdale v. CommissionerUnited States Tax Court · 1959
- Beauchamp & Brown Groves Co. v. CommissionerUnited States Tax Court · 1965
- Beauchamp & Brown Groves Co. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1967
3Cited by2 opinions
- Rojas v. CommissionerUnited States Tax Court · 1988
- Rojas v. CommissionerUnited States Tax Court · 1988