Legal Opinion
United States v. William L. Haggart and Marjorie Haggart
Court of Appeals for the Eighth Circuit
Decided May 8, 1969No. 19197PublishedCited by 24 opinions
1Opinion of the Court
HEANEY, Circuit Judge.
The only issue on this appeal is whether the District Court erred in holding that the taxpayer’s interest in a profit sharing trust was distributed to him because he was separated from the service of his employer within the meaning of §§ 402(a) (2) and 402(e), Internal Revenue Code, 1954, thus qualifying for preferential capital gains treatment. 1
Northwest Motor Service Company was engaged in the business of maintaining and servicing truck and motor bus equipment. In 1949, it established a qualified profit-sharing plan — the Trust.
The taxpayer was a participant and…
2Cases cited6 opinions
- United States v. Ophelia Johnson and Ophelia R. Johnson, as Under the Last Will and Testament of Clifford L. Johnson, DeceasedCourt of Appeals for the Fifth Circuit · 1964
- Miller v. CommissionerUnited States Tax Court · 1954
- United States v. Ben Martin and Rachel T. MartinCourt of Appeals for the Eighth Circuit · 1964
- Gittens v. CommissionerUnited States Tax Court · 1968
- Philip J. McGowan and Lorraine McGowan v. United StatesCourt of Appeals for the Seventh Circuit · 1960
1 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- Russell Wulf and Ronald Rentschler v. Quantum Chemical Corporation Quantum Employee Stock Ownership Plan for Hourly Represented EmployeesCourt of Appeals for the Sixth Circuit · 1994
- Reinhardt v. CommissionerUnited States Tax Court · 1985
- Patty R. Smith v. United StatesCourt of Appeals for the Sixth Circuit · 1972
- Burton v. CommissionerUnited States Tax Court · 1992
- Ridenour v. United StatesUnited States Court of Claims · 1983
19 more not listed; retrieve them via the Exa API.