1. Home
  2. Browse Decisions
  3. F.2d
  4. 873 F.2d
  5. 873 F.2d 194 (1989)
 

LAMM v. C.I.R.

Nos. 88-2000, 88-2066.

873 F.2d 194 (1989)

Donald H. LAMM and Frances G. Lamm, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee. Thomas A. RYAN and Patricia J. Ryan, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee. Eugene A. O'BRIEN and Mary Kay O'Brien, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Eighth Circuit.

Decided April 24, 1989.

Attorney(s) appearing for the Case

Lee N. Johnson, Minneapolis, Minn., for appellants.

Stuart E. Horwich, Washington, D.C., for appellee.

Before FAGG and BEAM, Circuit Judges, and DUMBAULD, Senior District Judge.

FAGG, Circuit Judge.

The United States Tax Court ruled in favor of the Commissioner of Internal Revenue (the Commissioner) regarding the appropriate tax year in which six taxpayers were obligated to include income realized on the foreclosure sale of mortgaged property. Ryan v. Commissioner, 54 T.C.M. (CCH) 1503, 1508 (1988). The taxpayers, Donald H. and Frances G. Lamm, Thomas A. and Patricia J. Ryan, and Eugene A. and Mary...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases