Lauge H. CHRISTENSEN and Helen S. Christensen, Petitioners-Appellants,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
United States Court of Appeals, Second Circuit.https://leagle.com/images/logo.png
Argued June 20, 1979.
Decided June 28, 1979.
Attorney(s) appearing for the Case
Robert A. Beer, Stamford, Conn. (Cummings & Lockwood, John B. Glendon, Stamford, Conn., of counsel), for petitioners-appellants.
Joan I. Oppenheimer, Atty., Tax Div., Dept. of Justice, Washington, D.C. (M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews, Robert A. Bernstein, Attys., Tax Div., Dept. of Justice, Washington, D.C., of counsel), for respondent-appellee.
Before FEINBERG and TIMBERS, Circuit Judges, and MISHLER, Chief District Judge.
United States Court of Appeals, Second Circuit.
PER CURIAM:
Lauge H. and Helen S. Christensen appeal from a decision and order of the United States Tax Court, Fay, J., finding deficiencies in their federal income tax for the tax years 1972 and 1973, in the amounts of $2,738 and $3,739, respectively. The only issue raised on appeal is whether the Tax Court correctly determined that section 933(1) of the Internal Revenue Code of 1954 precludes appellants from deducting legal...
Let's get started
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.
