U.S. Court of Appeals for the Eighth Circuit, 1976

Wagner Mills, Inc. v. Commissioner

U.S. Court of Appeals for the Eighth Circuit · Decided March 17, 1976

530 F.2d 827 (Federal Reporter, Second Series)

Counsel

Robert A. Bernstein, Atty., Tax Div., Dept, of Justice, Washington, D. C., made argument and filed brief for appellant. Other names appearing on brief are Scott P. Crampton, Asst. Atty. Gen., Gilbert E. Andrews and Grant W. Wip-rud, Washington, D. C., Douglas L. Curry, Ginsburg, Rosenberg, Ginsburg & Krivosha, Lincoln, Neb., made argument and filed brief for appellee. Other names appearing on brief are Joseph Ginsburg and Norman Krivosha, Lincoln, Neb.

Cases that cite this one

1 later published case cites this decision.

Robert J. Vinson, Ola M. Vinson, A. Starke Taylor, Jr. And Carolyn Taylor v. Commissioner of Internal Revenue (5th Cir. 1980)

This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.

Opinion of the Court

ORDER OF AFFIRMANCE

Upon a' careful consideration of the record, the briefs, and the arguments of the parties, the Court has concluded that the judgment of the Tax Court, unofficially reported at P—H Memo. T.C. ¶ 74—274, is based on findings that are not clearly erroneous, that no error of law appears, and that an opinion would have no precedential value. For these reasons, the judgment appealed from is hereby affirmed on the basis of the opinion of the Tax Court.

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