Legal Opinion

Mark IV Pictures, Inc. v. Commissioner of Internal Revenue, Russell S. Doughten, Jr. & Gertrude S. Doughten v. Commissioner of Internal Revenue, Heartland Productions, Inc. v. Commissioner of Internal Revenue

Court of Appeals for the Eighth Circuit

Decided July 13, 1992No. 91-2063Published

1Opinion of the Court

969 F.2d 669

70 A.F.T.R.2d 92-5210, 92-2 USTC P 50,365

MARK IV PICTURES, INC., Petitioner-Appellant,

v.

COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

Russell S. DOUGHTEN, Jr. & Gertrude S. Doughten,

Petitioners-Appellants,

v.

COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

HEARTLAND PRODUCTIONS, INC., Petitioner-Appellant,

v.

COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

No. 91-2063.

United States Court of Appeals,

Eighth Circuit.

Submitted Dec. 9, 1991.

Decided July 13, 1992.

Ronald L. Sutphin, Des Moines, Iowa, argued, for petitioner-appellant.

Kimberly S. Stanley, Dept. of Justice,…

2Cases cited9 opinions

  1. Welch v. HelveringSupreme Court of the United States · 1933
  2. Marie H. Hamm v. Commissioner of Internal Revenue, William Hamm, Jr. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
  3. United States v. William D. Frazell and Martha T. FrazellCourt of Appeals for the Fifth Circuit · 1964
  4. Alexis M. Hawkins and Rosemary K. Hawkins v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1983
  5. William G. Campbell Norma T. Campbell v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1991

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