FRANCE v. COMMISSIONER OF I. R. S.

No. 80-1660.

690 F.2d 68 (1982)

Rose C. FRANCE, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE SERVICE, Respondent-Appellee.

United States Court of Appeals, Sixth Circuit.

February 4, 1982.


Attorney(s) appearing for the Case

William C. Dziak, Wickliffe, Ohio, for petitioner-appellant.

Gilbert E. Andrews, John F. Murray, M. Carr Ferguson, Michael L. Paup, Richard W. Perkins, John A. Duceck, Philip Brennan, Tax Division, U. S. Dept. of Justice, N. Jerold Cohen, Chief Counsel, I. R. S., Washington, D. C., for respondent-appellee.

Before LIVELY and MERRITT, Circuit Judges, and DIGGS-TAYLOR, District Judge.


ORDER

This appeal has been referred to a panel of the Court pursuant to Rule 9(a), Rules of the Sixth Circuit. After examination of the briefs and record, this panel agrees unanimously that oral argument is not needed. Rule 34(a), Federal Rules of Appellate Procedure.

Petitioner is appealing the decision of the United States Tax Court which held that amounts expended by the taxpayer for ballroom dancing lessons in 1977 were not deductible as expenses paid...

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