Legal Opinion
David v. MacNaughton and Virginia R. MacNaughton v. United States
Court of Appeals for the Sixth Circuit
Decided December 29, 1989No. 88-5359PublishedCited by 11 opinions
1Opinion of the Court
NATHANIEL R. JONES, Circuit Judge.
Plaintiffs-appellants, David and Virginia MacNaughton, appeal the jury verdict and the district court’s denial of their motion for judgment notwithstanding the verdict (JNOV) or a new trial in this action for the recovery of income tax and interest. For the reasons set forth below, we affirm.
I
Many of the relevant facts in this case are not in dispute. In 1975 or 1976, Jerry Edward Gilliland and Bobby Rouse formed Area Psychological Clinic, P.C. (Clinic) and became its principal shareholders. Thereafter, in 1976, Gilliland, Rouse and others (Stockholders)…
2Cases cited7 opinions
- Gerald C. Bruner, Cross-Appellant v. Wade Dunaway, Cross-Appellees, James Bates, Gregory Taylor, Christian CastellawCourt of Appeals for the Sixth Circuit · 1982
- Richard J. Teal and Tina Teal v. E.I. Dupont De Nemours and CompanyCourt of Appeals for the Sixth Circuit · 1984
- Ned WILKINS, Plaintiff-Appellee, v. the EATON CORPORATION, Defendant-AppellantCourt of Appeals for the Sixth Circuit · 1986
- United States v. William Darryl BlakemoreCourt of Appeals for the Sixth Circuit · 1973
- Lawrence J. Alves and Myra L. Alves v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1984
2 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Knorr-Bremse Systeme Fuer Nutzfahrzeuge Gmbh, Plaintiff-Cross v. Dana Corporation, and Haldex Brake Products Corporation, and Haldex Brake Products AbCourt of Appeals for the Federal Circuit · 2004
- Miller v. Consolidated Aluminum Corp.District Court, S.D. Ohio · 1990
- Montelepre Systemed, Inc. v. CommissionerUnited States Tax Court · 1991
- Allen L. Davis v. Commissioner of IRSCourt of Appeals for the Eleventh Circuit · 2013
- Margaret A. Mathis, Individually and on Behalf of Her Late Husband, Jerry F. Mathis v. Allstate Insurance CompanyCourt of Appeals for the Sixth Circuit · 1992
6 more not listed; retrieve them via the Exa API.