Legal Opinion
Gerald C. Funk and Judith M. Funk v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided September 1, 1982No. 82-1448PublishedCited by 63 opinions
1Per curiam
Appellants Gerald C. Funk and Judith M. Funk, husband and wife, (Taxpayers) appeal from a decision entered by the United States Tax Court 1 determining deficiencies and additions to tax for Taxpayers’ 1976 and 1977 taxable years. 2 I.R.C. §§ 61 and 6653(a) (1976). For reversal Taxpayers argue that wages received by them in 1976 and 1977 were not subject to federal income tax, that they were not liable for additions to tax imposed under I.R.C. §§ 6651(a) and 6653(a), and that they were entitled to a jury trial. We affirm.
It is not disputed that Taxpayers failed to report as income wages…
2Cases cited15 opinions
- Eisner v. MacOmberSupreme Court of the United States · 1920
- Phillips v. CommissionerSupreme Court of the United States · 1931
- Brushaber v. Union Pacific RailroadSupreme Court of the United States · 1916
- Eisner, Internal Revenue Collector v. MacOmberSupreme Court of the United States · 1919
- Cupp v. CommissionerUnited States Tax Court · 1975
10 more not listed; retrieve them via the Exa API.
3Cited by63 opinions
- Rowlee v. CommissionerUnited States Tax Court · 1983
- Norman E. Coleman v. Commissioner of Internal Revenue, Gary Holder v. Secretary of the Treasury and United States of AmericaCourt of Appeals for the Seventh Circuit · 1986
- Church of Scientology of California v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1987
- Church of Scientology v. CommissionerUnited States Tax Court · 1984
- Leonard Perkins v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1984
58 more not listed; retrieve them via the Exa API.