Legal Opinion
Morris A. Shenker and Lillian K. Shenker v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided October 27, 1986No. 85-2322, 86-1176PublishedCited by 16 opinions
1Opinion of the Court
ARNOLD, Circuit Judge.
Lillian K. Shenker appeals from two decisions of the United States Tax Court that determined deficiencies in her joint federal income tax liability with her husband, Morris A. Shenker. 1 In both cases, the Tax Court disallowed deductions claimed for losses suffered in the course of Morris Shenker’s business dealings; Lillian Shenker was a party to these proceedings solely by virtue of having signed joint income tax returns with her husband. Mrs. Shenker’s principal argument on appeal is that the Tax Court erroneously held in each case that she was not entitled to relief…
2Cases cited12 opinions
- Northern Pipeline Construction Co. v. Marathon Pipe Line Co.Supreme Court of the United States · 1982
- Moline Properties, Inc. v. CommissionerSupreme Court of the United States · 1943
- National Carbide Corp. v. CommissionerSupreme Court of the United States · 1949
- Russell Redhouse, Jr. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1984
- George T. Knoblauch and Julia Knoblauch v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1984
7 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- United States v. Bernice H. ShanbaumCourt of Appeals for the Fifth Circuit · 1994
- Joyce Purcell v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1987
- Jacquelyn Hayman v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1993
- Richard D. Bokum, Ii, Margaret B. Bokum v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1993
- Yvonne E. Ness v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1992
11 more not listed; retrieve them via the Exa API.