Legal Opinion
Malmstedt v. Commissioner
Court of Appeals for the Fourth Circuit
Decided May 26, 1978No. Nos. 77-1393, 77-1394PublishedCited by 21 opinions
1Opinion of the Court
DONALD RUSSELL, Circuit Judge:
This controversy arises out of the operation during 1958-1964 of a real estate development business in which the taxpayer was an equal partner. Prior to the formation of this partnership the taxpayer had been involved in the real estate business primarily as a realtor dealing in development property. Her earliest connection with either the real estate or the construction business began in the late 1940s when she became a bookkeeper for a concern so engaged. She, however, did not confine herself, as the years passed, to a bookkeeping role but actively involved…
2Cases cited22 opinions
- Enoch v. CommissionerUnited States Tax Court · 1972
- Richmond Television Corporation v. United StatesCourt of Appeals for the Fourth Circuit · 1965
- Frank v. CommissionerUnited States Tax Court · 1953
- Snow v. CommissionerSupreme Court of the United States · 1974
- Richmond Television Corp. v. United StatesSupreme Court of the United States · 1965
17 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- James P. Thomas and Mary Lou Thomas v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1986
- John Jackson, Yvonne Jackson, Gregory M. Barrow and Timsey Barrow, Cross-Appellees v. Commissioner of Internal Revenue, Cross-AppellantCourt of Appeals for the Tenth Circuit · 1989
- Goodwin v. CommissionerUnited States Tax Court · 1980
- Hunter Faulconer, Sr. And Mary T. Faulconer v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1984
- Paul Snyder and Helen J. Snyder v. United StatesCourt of Appeals for the Tenth Circuit · 1982
16 more not listed; retrieve them via the Exa API.