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BROWN v. C.I.R.

No. 912, Docket 85-4189.

799 F.2d 27 (1986)

Jack BROWN and Clara Brown, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals, Second Circuit.

Decided August 28, 1986.

Attorney(s) appearing for the Case

Remo Tinti, New York City, for petitioners.

Afrancis M. Allegra, Tax Div., Dept. of Justice, Washington, D.C., (Roger M. Olson, Acting Asst. Atty. Gen., Michael L. Paup, David English Carmack, Attys., Tax Div. Dept. of Justice, Washington, D.C., of counsel), for respondent.

Before KEARSE, CARDAMONE and PIERCE, Circuit Judges.

CARDAMONE, Circuit Judge:

This appeal is from a November 29, 1985 order of the United States Tax Court (Wright, J.) which granted summary judgment to the appellee, Commissioner of Internal Revenue, and held that appellants had improperly deducted $120,000 for a claimed advanced minimum royalty payment. As the poet Robert Burns so wisely observed: "The best-laid schemes o' mice and men, Gang aft a-gley...." Burns, Verses to a Mouse, in Vol. I The Poetical Works...

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