1. Home
  2. Browse Decisions
  3. F.2d
  4. 784 F.2d
  5. 784 F.2d 1166 (1986)
 

BOGGS v. C.I.R.

Nos. 85-1049, 85-1129.

784 F.2d 1166 (1986)

Henry T. BOGGS and Jeanne Boggs, Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Appellant. Henry T. BOGGS and Jeanne Boggs, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Fourth Circuit.

Decided February 27, 1986.

Attorney(s) appearing for the Case

James R. Bailes and Howard R. Crews (Campbell, Woods, Bagley, Emerson, McNeer & Herndon, Huntington, W. Va., on brief), for Boggs.

David I. Pincus (Glenn L. Archer, Jr., Asst. Atty. Gen., Michael L. Paup, Gary R. Allen, Tax Div., Dept. of Justice, Washington, D.C., on brief), for Com'r.

Before HALL and SPROUSE, Circuit Judges, and BUTZNER, Senior Circuit Judge.

BUTZNER, Senior Circuit Judge:

Henry T. Boggs and Jeanne Boggs, taxpayers, and the Commissioner of Internal Revenue appeal a judgment of the Tax Court that reduced a deficiency from $62,184 as assessed by the Commissioner to $6,520.1 The Commissioner assessed the deficiency in 1978 after an audit of the taxpayers' 1976 income tax return disclosed that Henry T. Boggs had rolled over his share of the H.T. Boggs Company profit sharing trust...

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