Legal Opinion
Douglas A. Page and Carolyn Page v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided August 13, 1987No. 86-2327PublishedCited by 19 opinions
1Opinion of the Court
TIMBERS, Circuit Judge.
Douglas A. Page and Carolyn Page (“appellants”) appeal from a decision (No. 18580-84) entered -August 5, 1986 in the United States Tax Court, Joel Gerber, Judge, 51 T.C.M. (CCH) 1351, which determined a deficiency in appellants’ federal income tax for the tax year 1980 and in Douglas’ federal income tax for the tax year 1981. The Court imposed additions to tax with respect to these deficiencies under Int.Rev.Code of 1954, § 6653(a). 1 Douglas appeals also from a decision (No. 822-85) entered July 10,1986 in the Tax Court, Joel Gerber, Judge, which determined a…
2Cases cited23 opinions
- Anderson v. City of Bessemer CitySupreme Court of the United States · 1985
- Welch v. HelveringSupreme Court of the United States · 1933
- Lemon v. KurtzmanSupreme Court of the United States · 1971
- Browder v. Director, Dept. of Corrections of Ill.Supreme Court of the United States · 1978
- Widmar v. VincentSupreme Court of the United States · 1981
18 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- Thomas J. Durkin, Colette A. Durkin, Jerome A. Grossman and Sybil G. Grossman v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1989
- Douglas Page v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1995
- Larry L. Sather v. CIRCourt of Appeals for the Eighth Circuit · 2001
- Twenty Mile Joint Venture, PND, Ltd. v. CommissionerCourt of Appeals for the Tenth Circuit · 1999
- Deangelis v. Von Kiel (In Re Von Kiel)United States Bankruptcy Court, E.D. Pennsylvania · 2012
14 more not listed; retrieve them via the Exa API.