1. Home
  2. Browse Decisions
  3. F.2d
  4. 752 F.2d
  5. 752 F.2d 469 (1985)
 

PECK v. C.I.R.

No. 83-7751.

752 F.2d 469 (1985)

Donald A. and Judith W. PECK, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided February 1, 1985.

Attorney(s) appearing for the Case

Harry J. Kaplan, San Jose, Cal., for petitioners-appellants.

Elaine Ferris, Washington, D.C., for respondent-appellee.

Before TANG, SCHROEDER, and BEEZER, Circuit Judges.

PER CURIAM:

The Commissioner of Internal Revenue ("Commissioner") examined the Pecks' income tax returns for calendar years 1974, 1975, and 1976. The Commissioner issued notices of deficiency for each tax year, disallowing deductions for rent paid by the Pecks to Peck Leasing, Ltd. ("Leasing"), a corporation controlled by the Taxpayers. The Tax Court rejected the complete disallowance of the rental deduction but held that the rental deduction was excessive. It reduced...

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