WITTSTRUCK v. C. I. R.

No. 80-1449.

645 F.2d 618 (1981)

James E. and Barbara WITTSTRUCK, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Eighth Circuit.

Decided April 8, 1981.

Rehearing and Rehearing Denied May 5, 1981.


Attorney(s) appearing for the Case

Duane L. Nelson, Lincoln, Neb., for appellants.

M. Carr Ferguson, Asst. Atty. Gen., Michael L. Paup, Robert A. Bernstein, Kristina E. Harrigan, Attys., Tax Division, Dept. of Justice, Washington, D. C., for appellee.

Before BRIGHT, ROSS, and McMILLIAN, Circuit Judges.


Rehearing and Rehearing En Banc Denied May 5, 1981.

PER CURIAM.

Taxpayers, James and Barbara Wittstruck, appeal from a ruling of the tax court sustaining the Commissioner's determination of income tax deficiencies of $475 and $451 in their joint returns for 1974 and 1975. The tax court held that taxpayers were not entitled to deductions for expenses associated with a mobile home, except for interest and taxes, because they had not demonstrated that they owned...

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