Legal Opinion
Joseph Baldwin Campbell v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided January 8, 1999No. 98-1648PublishedCited by 14 opinions
1Opinion of the Court
MURPHY, Circuit Judge.
Joseph Baldwin Campbell appeals from a decision of the United States Tax Court 1 finding a deficiency of $8,512 on his 1992 federal income tax obligations, as well as additions due under 26 U.S.C. §§ 6651(a)(1), 6651(a)(2), and 6654. Campbell,’ an enrolled member of the Prairie Island Indian Community, contends that the court erred in concluding that the per capita distribution of tribal casino proceeds he received in 1992 was taxable as ordinary income and that certain unreimbursed travel expenses were not adequately substantiated. The Commissioner of Internal Revenue…
2Cases cited9 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Squire v. CapoemanSupreme Court of the United States · 1956
- Gizzi v. CommissionerUnited States Tax Court · 1975
- Black Hills Corporation, Doing Business as Black Hills Power and Light Company and Subsidiaries v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1996
- John P. Broadaway Teena G. Broadaway v. Commissioner of Internal Revenue, John M. Cameron Caroline D. Cameron v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1997
4 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- United States v. Sally JimCourt of Appeals for the Eleventh Circuit · 2018
- Richard J. Bot Phyllis Bot v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 2003
- McNamara v. CommissionerCourt of Appeals for the Eighth Circuit · 2000
- Transport Labor Contract/leasing, Inc. & Subsidiaries v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 2006
- Joseph Campbell v. Commissioner IRCourt of Appeals for the Eighth Circuit · 2002
9 more not listed; retrieve them via the Exa API.