RAGER v. C.I.R.

No. 84-7785.

775 F.2d 1081 (1985)

Billie C. RAGER and Wanda L. Rager, Petitioners-appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-appellee.

United States Court of Appeals, Ninth Circuit.

Decided November 5, 1985.


Attorney(s) appearing for the Case

Peter R. Stromer, Los Gatos, Cal., for petitioners-appellants.

Glenn L. Archer, Jr., Asst. Atty. Gen., Michael L. Paup, Richard W. Perkins, William P. Wang, Douglas Coulter, Dept. of Justice, Washington, D.C., for respondent-appellee.

Before GOODWIN and BRUNETTI, Circuit Judges, and STEPHENS, District Judge.


GOODWIN, Circuit Judge.

Taxpayers appeal from an order of the Tax Court which upheld the Commissioner's findings of deficiency and ordered additions to tax. We affirm, and impose sanctions.

Taxpayers petitioned the Tax Court for review of deficiencies in their income tax plus negligence penalties assessed by the Commissioner pursuant to 26 U.S.C. § 6653. The deficiencies were based upon the disallowance of taxpayers' contributions to the Universal Church...

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