Legal Opinion

Donald H. Lamm and Frances G. Lamm v. Commissioner of Internal Revenue, Thomas A. Ryan and Patricia J. Ryan v. Commissioner of Internal Revenue, Eugene A. O'Brien and Mary Kay O'Brien v. Commissioner of Internal Revenue

Court of Appeals for the Eighth Circuit

Decided April 24, 1989No. 88-2000Published

1Opinion of the Court

873 F.2d 194

63 A.F.T.R.2d 89-1235, 89-1 USTC P 9282

Donald H. LAMM and Frances G. Lamm, Appellants,

v.

COMMISSIONER OF INTERNAL REVENUE, Appellee.

Thomas A. RYAN and Patricia J. Ryan, Appellants,

v.

COMMISSIONER OF INTERNAL REVENUE, Appellee.

Eugene A. O'BRIEN and Mary Kay O'Brien, Appellants,

v.

COMMISSIONER OF INTERNAL REVENUE, Appellee.

Nos. 88-2000, 88-2066.

United States Court of Appeals,

Eighth Circuit.

Submitted March 16, 1989.

Decided April 24, 1989.

Lee N. Johnson, Minneapolis, Minn., for appellants.

Stuart E. Horwich, Washington, D.C., for appellee.

Before FAGG and BEAM, Circuit Judges, and…

2Cases cited13 opinions

  1. United States v. AndersonSupreme Court of the United States · 1926
  2. Security Flour Mills Co. v. CommissionerSupreme Court of the United States · 1944
  3. Dixie Pine Products Co. v. CommissionerSupreme Court of the United States · 1944
  4. Helvering v. HammelSupreme Court of the United States · 1941
  5. Commissioner v. TuftsSupreme Court of the United States · 1983

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