Legal Opinion
Mark E. Schlude and Marzalie Schlude, Husband and Wife v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided October 19, 1960No. 16443_1PublishedCited by 15 opinions
1Opinion of the Court
*235MATTHES, Circuit Judge.
The Commissioner of Internal Revenue determined that a deficiency existed in the tax liability of petitioners for the’ years 1952 to 1954, inclusive, as follows:
Mark E. Schlude for 1952 ............. $ 9,264.69
Marzalie Schlude for 1952 ............ 8,971.55
Mark E. and Marzalie Schlude for 1953 83,395.82
Mark E. and Marzalie Schlude for 1954 11,544.32
The Tax Court, with three Judges dissenting, affirmed the action of the Commissioner. See 32 T.C. 1271. Pursuant to §§ 1141, 1142 of the Internal Revenue Code of 1939, 26 U.S.C.A. §§ 1141, 1142, and §§ 7482, 7483 of the 1954…
2Cases cited34 opinions
- United States v. AndersonSupreme Court of the United States · 1926
- North American Oil Consolidated v. BurnetSupreme Court of the United States · 1932
- Automobile Club of Mich. v. CommissionerSupreme Court of the United States · 1957
- Spring City Foundry Co. v. CommissionerSupreme Court of the United States · 1934
- Brown v. HelveringSupreme Court of the United States · 1934
29 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Schulde v. CommissionerSupreme Court of the United States · 1963
- Hagen Advertising Displays, Inc., an Ohio Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1969
- Tate & Lyle, Inc. v. CommissionerUnited States Tax Court · 1994
- Equitable Life Insurance Company of Iowa and Bankers Life Company v. United StatesCourt of Appeals for the Eighth Circuit · 1965
- Mark E. Schlude and Marzalie Schlude, Husband and Wife v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1961
10 more not listed; retrieve them via the Exa API.