LOLLIS v. C. I. R.

No. 76-2977.

595 F.2d 1189 (1979)

Earl J. LOLLIS and Ruth Lollis, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Ninth Circuit.

May 1, 1979.


Attorney(s) appearing for the Case

John Bucan and Wm. T. Ivey, Jr., Merced, Cal., for appellants.

Myron C. Baum, Asst. Atty. Gen., Marilyn E. Brookens, Dept. of Justice, Washington, D. C., for appellee.

Before DUNIWAY and SNEED, Circuit Judges, and KELLEHER, District Judge.


DUNIWAY, Circuit Judge:

Appeal from a decision of the Tax Court, which is reported at P-H Memo T.C. ¶ 76,015.

Most of the facts were stipulated. They are fully outlined in the Tax Court's decision, and we do not repeat them here. The taxpayers do not attack most of the deficiencies assessed. We consider briefly the four arguments that they do make.

First, they argue that the Tax Court should have allowed more than 40% of certain expenditures as...

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