1. Home
  2. Browse Decisions
  3. F.2d
  4. 648 F.2d
  5. 648 F.2d 1198 (1981)
 

SHUMAKER v. C. I. R.

No. 79-7546.

648 F.2d 1198 (1981)

Lloyd M. SHUMAKER, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided June 22, 1981.

Rehearing Denied July 27, 1981.

Attorney(s) appearing for the Case

Lloyd M. Shumaker, pro se.

M. Carr Ferguson, Asst. Atty. Gen., Washington, D.C., for respondent-appellee.

Before WRIGHT, FERGUSON, and NORRIS, Circuit Judges.

PER CURIAM:

The Tax Court upheld the Commissioner's statutory notice of a tax deficiency to Lloyd Shumaker for 1972 and 1973. Shumaker appeals, disputing the jurisdiction of this court, the characterization of the income from his wheat sale as ordinary income, the imposition of the self-employment tax for 1973, and the disallowance of a business interest deduction.

I

The IRS's acceptance of Shumaker's amended tax returns for 1972 and 1973 and its...

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