Legal Opinion
DKD Enterprises v. Commissioner of IRS
Court of Appeals for the Eighth Circuit
Decided July 17, 2012No. 11-2526, 11-2529, 11-2528, 11-2530PublishedCited by 9 opinions
1Opinion of the Court
RILEY, Chief Judge.
The United States Tax Court assessed income tax deficiencies and penalties against DKD Enterprises, Inc. (DKD) and Debra K. Dursky for the years 2003 to 2005. DKD and Dursky appeal. We affirm in part, reverse in part, and remand for further consideration.
I. BACKGROUND
A. Facts
DKD is an Iowa corporation wholly owned and managed by Dursky. At all relevant times, Dursky operated DKD out of her personal residence in West Des Moines, Iowa. DKD’s principal source of income was information technology consulting. Dursky was DKD’s only employee engaged in the consulting business.
DKD…
2Cases cited15 opinions
- Commissioner v. GroetzingerSupreme Court of the United States · 1987
- Irving Sachs v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1960
- Diane S. Blodgett v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 2005
- International Trading Co. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1960
- Montin v. Estate of JohnsonCourt of Appeals for the Eighth Circuit · 2011
10 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Iowa League of Cities v. Environmental Protection AgencyCourt of Appeals for the Eighth Circuit · 2013
- United States v. John RankinCourt of Appeals for the Sixth Circuit · 2019
- Free-Pacheco v. United StatesUnited States Court of Federal Claims · 2014
- Larry Zavadil v. Commissioner of IRSCourt of Appeals for the Eighth Circuit · 2015
- Meinhardt v. CommissionerCourt of Appeals for the Eighth Circuit · 2014
4 more not listed; retrieve them via the Exa API.