Legal Opinion
Commissioner of Internal Revenue v. Richard E. And Helen Moran
Court of Appeals for the Eighth Circuit
Decided October 8, 1956No. 15505_1PublishedCited by 19 opinions
1Opinion of the Court
VOGEL, Circuit Judge.
The Commissioner of Internal Revenue has petitioned for a review of a decision rendered by the Tax Court of the United States. The facts of the single issue to be reviewed are not in dispute.
The taxpayers, husband and wife, were co-partners operating the Hotel Moran in Springfield, Missouri. Both are experienced hotel operators and participated extensively in the management of this hotel. In performing their various duties, it was necessary for them to be present in the hotel during the night as well as the daytime. Taxpayers occupied three rooms in the hotel as a…
2Cases cited17 opinions
- Sutter v. CommissionerUnited States Tax Court · 1953
- Commissioner of Internal Revenue v. WhitneyCourt of Appeals for the Second Circuit · 1948
- Birmingham v. Geer Et UxCourt of Appeals for the Eighth Circuit · 1950
- Blackmer v. CommissionerCourt of Appeals for the Second Circuit · 1934
- Lazier v. United StatesCourt of Appeals for the Eighth Circuit · 1948
12 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- Larry Howard Homan v. United StatesCourt of Appeals for the Eighth Circuit · 1960
- Cliff C. Wilson v. The United StatesUnited States Court of Claims · 1967
- William G. Campbell Norma T. Campbell v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1991
- Anne L. And Tobin Armstrong v. R. L. Phinney, District Director of Internal RevenueCourt of Appeals for the Fifth Circuit · 1968
- North American Life and Casualty Co. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1976
14 more not listed; retrieve them via the Exa API.