Legal Opinion

RTS Investment Corp. v. Commissioner

Court of Appeals for the Eighth Circuit

Decided June 7, 1989No. Nos. 88-2281 to 88-2296, 88-2298 and 88-2299PublishedCited by 4 opinions

1Per curiam

RTS Investment Corp., Trucks, Inc., Robert P. Hilt, Roger W. Norris and Sandra M. Norris, and Thomas L. Hilt and Katharina Hilt (collectively referred to as taxpayers) appeal from a final judgment entered in the United States Tax Court1 finding that they were liable for income tax deficiencies for the taxable years 1977 through 1982. RTS Investment Corp. v. Commissioner, T.C.M. 1987-98 (Feb. 17, 1987). For reversal, the taxpayers argue that the tax court erred in (1) determining that portions of the salaries and management fees received by the individual taxpayers during the taxable years in…

2Cases cited9 opinions

  1. United States v. United States Gypsum Co.Supreme Court of the United States · 1948
  2. Montana v. United StatesSupreme Court of the United States · 1979
  3. Commissioner v. SunnenSupreme Court of the United States · 1948
  4. Bankers Pocahontas Coal Co. v. BurnetSupreme Court of the United States · 1932
  5. Charles Schneider & Co. v. CommissionerCourt of Appeals for the Eighth Circuit · 1974

4 more not listed; retrieve them via the Exa API.

3Cited by4 opinions

  1. Richard G. Cline and Carole J. Cline v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1994
  2. Fred R. Esser, P.C. v. United StatesDistrict Court, D. Arizona · 1990
  3. Szomjassy v. Ohm Corp.District Court, N.D. Georgia · 2001
  4. Rts Investment Corporation v. Commissioner of Internal Revenue, (Three Cases). Robert P. Hilt v. Commissioner of Internal Revenue, (Four Cases). Trucks, Inc. v. Commissioner of Internal Revenue, (Four Cases). Roger W. Norris and Sandra M. Norris v. Commissioner of Internal Revenue, (Four Cases). Thomas L. And Katharina Hilt v. Commissioner of Internal Revenue, Thomas L. Hilt v. Commissioner of Internal Revenue, Thomas L. And Norma J. Hilt v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1989

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