Legal Opinion
Paul S. Lindsey, Jr. Kristen Lindsey v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided September 2, 2005No. 04-2978PublishedCited by 14 opinions
1Opinion of the Court
RILEY, Circuit Judge.
In December 1996, Paul S. Lindsey, Jr. (Lindsey), then controlling owner, chairman, and chief executive officer of Empire Gas Corporation (EGC), received $2 million as part of a final corporate settlement. Lindsey received the payment “in settlement of his claims for tortious interference with contracts, for personal injury including injury to Mr. Lindsey’s personal and professional reputation and emotional distress, humiliation and embarrassment resulting from termination of the Synergy Acquisition documents.” When Lindsey and his wife 1 (Lindseys) filed their 1996…
2Cases cited9 opinions
- Commissioner v. Glenshaw Glass Co.Supreme Court of the United States · 1955
- United States v. BurkeSupreme Court of the United States · 1992
- Commissioner v. SchleierSupreme Court of the United States · 1995
- Commissioner v. BanksSupreme Court of the United States · 2005
- Paul F. Roemer, Jr. And Marcia E. Roemer v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1983
4 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Jack A. Rivera v. Baker West, Inc., an Arizona Corporation Baker Concrete Construction, Inc., an Arizona Corporation, Dba Baker Concrete, Inc.Court of Appeals for the Ninth Circuit · 2005
- Goode v. Comm'rUnited States Tax Court · 2006
- Green v. Comm'rUnited States Tax Court · 2014
- Moulton v. Comm'rUnited States Tax Court · 2009
- Arkow v. Comm'rUnited States Tax Court · 2016
9 more not listed; retrieve them via the Exa API.