Legal Opinion
Aloyius T. And Gladys Dingman v. United States
Court of Appeals for the Eighth Circuit
Decided July 21, 1970No. 19893_1PublishedCited by 16 opinions
1Opinion of the Court
HEANEY, Circuit Judge.
The government appeals from the decision of the District Court granting the taxpayers’ request for a tax refund. The issue posed is a narrow and often litigated one: Whether payments received for fill taken from the taxpayers’ land should be treated as capital gains or as ordinary income subject to depletion allowances.
In 1943, the taxpayers purchased a 145-acre tract of land upon which they constructed and operated a riding stable. In 1964, the State of Minnesota condemned a five-acre strip of that tract for the purpose of constructing a section of Highway 47. The…
2Cases cited9 opinions
- Burnet v. HarmelSupreme Court of the United States · 1932
- Palmer v. BenderSupreme Court of the United States · 1932
- Commissioner v. P. G. Lake, Inc.Supreme Court of the United States · 1958
- Commissioner v. Southwest Exploration Co.Supreme Court of the United States · 1956
- Walter R. Laudenslager and Marguerite Laudenslager v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1962
4 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Pleasanton Gravel Co. v. CommissionerUnited States Tax Court · 1975
- Emor, Inc. v. Cyprus Mines Corp.Court of Appeals for the Third Circuit · 1972
- Frito-Lay, Inc. v. So Good Potato Chip CompanyCourt of Appeals for the Eighth Circuit · 1976
- Lesher v. CommissionerUnited States Tax Court · 1979
- Teamsters, Local Union No. 688 v. Crown Cork & Seal Co.Court of Appeals for the Eighth Circuit · 1973
11 more not listed; retrieve them via the Exa API.