LIVELY v. C.I.R.

No. 83-1070.

705 F.2d 1017 (1983)

Richard W. LIVELY and Veronica Lively, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Eighth Circuit.

Decided May 2, 1983.

Rehearing and Rehearing Denied June 8, 1983.


Attorney(s) appearing for the Case

Thomas J. Carley, Rockville Centre, N.Y., for appellants.

Glenn L. Archer, Jr., Asst. Atty. Gen., Michael L. Paup, William S. Estabrook, Douglas G. Coulter, Tax Div., Dept. of Justice, Washington, D.C., for appellee.

Before ARNOLD, Circuit Judge, HENLEY, Senior Circuit Judge, and JOHN R. GIBSON, Circuit Judge.


Rehearing and Rehearing En Banc Denied June 8, 1983.

PER CURIAM.

Richard W. Lively and Veronica Lively filed a Form 1040 for the taxable year 1977 reflecting income of only $7,918. This amount was entered on the line for "business income" rather than on the line for "wages, salaries, tips, and other employee compensation." With the Form 1040, the Livelys filed Wage and Tax Statements showing that Richard had received...

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