Legal Opinion
J. Raymond Dyer and Jean Russell Dyer v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided December 1, 1965No. 17892PublishedCited by 16 opinions
1Opinion of the Court
BLACKMUN, Circuit Judge.
J. Raymond Dyer (whom we shall call the taxpayer) and his wife petition for review of a Tax Court decision that there are deficiencies in their cash basis income taxes as jointly returned for the calendar years 1958 and 1959. The deficiencies amount to $417.04 and $362.19, respectively. Judge Black’s opinion, not reviewed by the full court, is T.C. Memo 1964-200.
The challenged amounts are attributable to asserted deductions for numerous small expenditures incurred with respect to nine separate “controversies” with Union Electric Company and with the Securities and…
2Cases cited27 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Commissioner v. HeiningerSupreme Court of the United States · 1943
- United States v. GilmoreSupreme Court of the United States · 1963
- Interstate Transit Lines v. CommissionerSupreme Court of the United States · 1943
22 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Hicks Co. v. CommissionerUnited States Tax Court · 1971
- Estate of Goodall v. CommissionerCourt of Appeals for the Eighth Circuit · 1968
- Rafter v. CommissionerUnited States Tax Court · 1973
- Wells-Lee v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1966
- Estate of Robert A. Goodall, Deceased, C. M. Goodall v. Commissioner of Internal Revenue, Estate of Robert A. Goodall, Deceased, Clarice M. Goodall v. Commissioner of Internal Revenue, (Two Cases). Estate of Robert A. Goodall, Deceased, Clarice M. Goodall, and Clarice M. Goodall v. Commissioner of Internal Revenue, C. M. Goodall v. Commissioner of Internal Revenue, Good-All Electric Mfg. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1968
11 more not listed; retrieve them via the Exa API.