Legal Opinion
Allan C. Deamer and Sharon L. Deamer v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided January 14, 1985No. 84-1965PublishedCited by 24 opinions
1Per curiam
Allan C. Deamer and Sharon L. Deamer appeal from the decision of the United States Tax Court sustaining a federal income tax deficiency assessed against them in the amount of $1,125 for the taxable year 1976. This court has jurisdiction pursuant to 26 U.S.C. § 7482. For reversal the Deamers argue that the tax court erred in (1) determining that Allan Deamer was an “itinerant” during 1976 and therefore could not deduct traveling expenses pursuant to 26 U.S.C. § 162(a)(2), (2) denying their motion for a continuance and (3) excluding certain exhibits from stipulations of fact. We hold that the…
2Cases cited9 opinions
- Commissioner v. FlowersSupreme Court of the United States · 1946
- Leo C. Cockrell, and Carol P. Cockrell v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
- Louis R. And Yvonne M. Frederick v. United StatesCourt of Appeals for the Eighth Circuit · 1979
- Melvin Nickerson and Naomi W. Nickerson v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1983
- A. J. Michel, Jr. And Raymonde A. Michel v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1980
4 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- Laura Heim v. Commissioner of Internal Revenue, Clarence Heim v. Commissioner of Internal Revenue, Elmer Heim v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1989
- James O. Henderson v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1998
- Nester and Lavain M. Ellwein v. United States of America, Nester and Lavain M. Ellwein v. United StatesCourt of Appeals for the Eighth Circuit · 1985
- Edward W. And Leona J. Andrews v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1991
- Bobby Walraven and Katherine Walraven v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1987
19 more not listed; retrieve them via the Exa API.