Legal Opinion
Robert M. Snell and Rosalie J. Snell, Husband and Wife v. United States
Court of Appeals for the Eighth Circuit
Decided June 18, 1982No. 81-2025PublishedCited by 50 opinions
1Opinion of the Court
McMILLIAN, Circuit Judge.
Robert M. Snell and Rosalie J. Snell, husband and wife, appeal an order entered in the District Court 1 for the District of Nebraska granting the government’s motion for summary judgment in the Snells’ tax refund suit based on the district court’s finding that a taxpayer is not entitled to, as a deduction, partnership losses which had accrued prior to the taxpayer’s entry into the partnership. For reversal the Snells argue that summary judgment was inappropriate because such retroactive allocations are not unallowable as a matter of law, but rather, they are…
2Cases cited10 opinions
- Adickes v. S. H. Kress & Co.Supreme Court of the United States · 1970
- Robert Johnson Grain Company v. Chemical Interchange CompanyCourt of Appeals for the Eighth Circuit · 1976
- New England Mutual Life Insurance Company v. NullCourt of Appeals for the Eighth Circuit · 1977
- Martha Lyons v. Board of Education of Charleston Reorganized School District No. 1 of Mississippi County, MissouriCourt of Appeals for the Eighth Circuit · 1975
- Worth H. Percival v. General Motors Corporation, a CorporationCourt of Appeals for the Eighth Circuit · 1976
5 more not listed; retrieve them via the Exa API.
3Cited by50 opinions
- United States v. Conservation Chemical Co.District Court, W.D. Missouri · 1985
- Buford v. TremayneCourt of Appeals for the Eighth Circuit · 1984
- William R. Jewson v. Mayo ClinicCourt of Appeals for the Eighth Circuit · 1982
- Matthew D. Vacca v. Viacom Broadcasting of Missouri, Inc. And Cbs, Inc.Court of Appeals for the Eighth Circuit · 1989
- United States v. Conservation Chemical Co.District Court, W.D. Missouri · 1986
45 more not listed; retrieve them via the Exa API.