EICKMEYER v. C. I. R.

No. 76-1963.

580 F.2d 395 (1978)

Allen G. EICKMEYER and Marjorie L. Eickmeyer, Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Appellant.

United States Court of Appeals, Tenth Circuit.

Decided August 1, 1978.


Attorney(s) appearing for the Case

A. Glenn Sowders, Jr., Kansas City, Mo., for appellees.

Libero Marinelli, Jr., Tax Div., Dept. of Justice, Washington, D. C. (Myron C. Baum, Acting Asst. Atty. Gen., and Gilbert E. Andrews and Richard W. Perkins, Tax Div., Dept. of Justice, Washington, D. C., on the brief), for appellant.

Before HOLLOWAY, BARRETT and DOYLE, Circuit Judges.


WILLIAM E. DOYLE, Circuit Judge.

This is an appeal by the Commissioner of Internal Revenue from an unfavorable ruling by the United States Tax Court. The Commissioner determined deficiencies in the taxpayer's federal income tax for the years 1968, 1969 and 1970, amounting to $48,143.43, $115,363.38 and $92,842.58. The Tax Court reversed and redetermined the deficiencies in the amounts of $1,666.25 for 1968, $1,633.49 for 1969, and $1,588.74 for 1970.

The question...

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