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HARMON CITY, INC. v. UNITED STATES

No. 82-2445.

733 F.2d 1381 (1984)

HARMON CITY, INC., a Utah Corporation, Plaintiff/Appellant, v. UNITED STATES of America, Defendant/Appellee.

United States Court of Appeals, Tenth Circuit.

May 4, 1984.

Attorney(s) appearing for the Case

Arthur H. Nielsen, Salt Lake City, Utah (J. Michael Gottfredson and Richard K. Hincks, Salt Lake City, Utah, with him on brief) of Nielsen & Senior, Salt Lake City, Utah, for plaintiff/appellant.

Murray S. Horwitz, Atty., Washington, D.C. (Glen L. Archer, Jr., Asst. Atty. Gen., Michael L. Paup and Ann Belanger Durney, Attys., Tax Div., Dept. of Justice, Washington, D.C., with him on brief), for defendant/appellee.

Before SETH, Chief Judge, BARRETT, Circuit Judge, and SAFFELS, District Judge.

SAFFELS, District Judge.

Harmon City, Inc. appeals from an adverse judgment after trial to the court in a tax refund suit. The district court denied the taxpayer's claim for refund and upheld the Internal Revenue Service's (IRS) determination that a portion of Harmon City's rental expenses paid on a lease for a supermarket property in Granger, Utah, for the years ended January 31, 1974, and January 31, 1975, was unreasonable and thus not deductible under 26 U.S.C...

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