HANNA v. C.I.R.

No. 81-2122.

763 F.2d 171 (1985)

John J. HANNA, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Fourth Circuit.

Decided May 31, 1985.

Rehearing and Rehearing Denied July 24, 1985.


Attorney(s) appearing for the Case

Charles L. Abrahams, for appellant.

David English Carmack, Washington, D.C. (Glenn L. Archer, Jr., Asst. Atty. Gen., Michael L. Paup, Jonathan S. Cohen, Washington, D.C., on brief), for appellee.

Before SPROUSE and WILKINSON, Circuit Judges, and KAUFMAN, Chief United States District Judge for the District of Maryland, sitting by designation.


Rehearing and Rehearing En Banc Denied July 24, 1985.

PER CURIAM.

In Stemkowski v. Commissioner and in Hanna v. Commissioner, 76 T.C. 252 (1981), two cases which were consolidated by the Tax Court for briefing, trial and rendition of opinion, Judge Goffe disallowed certain allocations and deductions claimed by the two nonresident aliens, both of whom are professional hockey players, in connection with their respective...

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