Legal Opinion
Keith Scherbart v. CIR
Court of Appeals for the Eighth Circuit
Decided July 5, 2006No. 05-1325Published
1Opinion of the Court
United States Court of Appeals FOR THE EIGHTH CIRCUIT ___________ No. 05-1325 ___________ Keith Scherbart; Janet Scherbart, * * Appellants, * * Appeal from the v. * United States Tax Court. * Commissioner of Internal Revenue, * * Appellee. * ___________ Submitted: March 13, 2006 Filed: July 5, 2006 ___________ Before ARNOLD, JOHN R. GIBSON, and SMITH, Circuit Judges. ___________ ARNOLD, Circuit Judge. Keith and Janet Scherbart appeal the ruling of the tax court1 that they were not entitled to defer as income on their joint tax returns payments that Mr. Scherbart received from a…
2Cases cited5 opinions
- Maryland Casualty Co. v. United StatesSupreme Court of the United States · 1920
- Richard J. Bot Phyllis Bot v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 2003
- Schniers v. CommissionerUnited States Tax Court · 1977
- Billy E. Arnwine and Shirley S. Arnwine v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1983
- Harris C. Crimmins, Ruth Crimmins, Ruben Oster, Donna Oster, Elmer Gullickson, Lucille Gullickson v. United StatesCourt of Appeals for the Eighth Circuit · 1981