Legal Opinion
Felver A. Rowell, Jr. And Betty C. Rowell v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided September 5, 1989No. 88-2840PublishedCited by 21 opinions
1Opinion of the Court
MAGILL, Circuit Judge.
Felver A. Rowell (Rowell) and his wife Betty appeal from the order of the United States Tax Court 1 sustaining deficiencies in federal income tax assessed by the Commissioner of Internal Revenue for the tax years 1977, 1978, and 1979. The Rowells challenge the Tax Court’s findings that they failed to report substantial income from a tax return preparation business, and that they improperly claimed business expense deductions for entertaining associates. Rowell, an attorney, also attacks the Commissioner’s assessment of penalties against him individually for fraudulent…
2Cases cited8 opinions
- Bolen Webb and Cornelia Webb v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1968
- Robert W. Bradford v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1986
- Howard F. And Mildred E. Keogh v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1983
- Anson v. CommissionerCourt of Appeals for the Tenth Circuit · 1964
- Anthony Agnellino and Florence Agnellino v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1962
3 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Charles Dodge Christine Y. Roberts v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1993
- Joseph P. Caulfield v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1994
- Douglas Page v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1995
- Joseph P. McGraw v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 2004
- In Re CalleryUnited States Bankruptcy Court, D. Massachusetts · 2002
16 more not listed; retrieve them via the Exa API.