OMAN v. C.I.R.

No. 84-1553.

767 F.2d 290 (1985)

Stirton OMAN, Jr., Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Sixth Circuit.

Decided July 12, 1985.


Attorney(s) appearing for the Case

Janet B. Anderson (argued), William Waller, Waller, Lansden, Dortch and Davis, Nashville, Tenn., for petitioner-appellant.

John P. Griffith (argued), Glenn L. Archer, Jr., Michael L. Paup, Asst. Attys. Gen., Dept. of Justice, Tax Dept., Gary R. Allen, Fred T. Goldberg, Jr., Chief Counsel, I.R.S., Washington, D.C., for respondent-appellee.

Before CONTIE and MILBURN, Circuit Judges; and WEICK, Senior Circuit Judge.


MILBURN, Circuit Judge.

Petitioner-appellant Stirton Oman, Jr., appeals from the decision of the Tax Court affirming the Commissioner of Internal Revenue Service's disallowance of deductions claimed by petitioner and finding an income tax deficiency. For the reasons that follow, we affirm.

I.

In early 1976 petitioner and his wife, Linda, filed a joint 1975 federal income tax return and claimed a refund in the amount of Thirty-one Thousand, Six Hundred...

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