Legal Opinion
Mizell v. United States
Court of Appeals for the Eighth Circuit
Decided October 29, 1981No. 80-2079PublishedCited by 14 opinions
1Opinion of the Court
LAY, Chief Judge.
This is an appeal by the government from judgments' entered on a jury verdict rendered in the United States District Court for the Western District of Missouri. The taxpayers served in residency programs in the departments of medicine, anesthesiology, or dermatology at the University of Missouri-Columbia Medical Center in order to attain the necessary training and prerequisites for board certification in the various areas of specialization. Taxpayers excluded portions of “stipend” payments received from the university from their federal income tax computations of gross income…
2Cases cited19 opinions
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Bingler v. JohnsonSupreme Court of the United States · 1969
- Proskey v. CommissionerUnited States Tax Court · 1969
- Joseph D. Woddail and Susan M. Woddail v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1963
- Phillip L. Parr and Barbara M. Parr v. United States of America, James David Emerson and Nancy M. Emerson v. United StatesCourt of Appeals for the Fifth Circuit · 1972
14 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Fed. Sec. L. Rep. P 92,535 Harold Harris v. Union Electric CompanyCourt of Appeals for the Eighth Circuit · 1986
- Regents of University of California v. Public Employment Relations BoardCalifornia Supreme Court · 1986
- Northern States Power Company v. Itt Meyer Industries, a Division of Itt Grinnell CorporationCourt of Appeals for the Eighth Circuit · 1985
- Melvin A. Yarlott, Jr. And Rebecca L. Yarlott v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1983
- Worthen Bank & Trust Company, N.A., Appellant/cross-Appellee v. Walter A. Utley, Appellee/cross-AppellantCourt of Appeals for the Eighth Circuit · 1984
9 more not listed; retrieve them via the Exa API.