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CASEY v. C.I.R.

No. 85-2543.

830 F.2d 1092 (1987)

William M. CASEY and Liou Dien-Mei Casey, Plaintiffs-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Defendant-Appellee.

United States Court of Appeals, Tenth Circuit.

September 30, 1987.

Attorney(s) appearing for the Case

Scott A. Taylor, Clinical Law Program, University of New Mexico, School of Law, Albuquerque, N.M., for plaintiffs-appellants.

James H. Love, Atty., Tax Div., Dept. of Justice, (Roger M. Olsen, Asst. Atty. Gen., Michael L. Paup and Jonathan S. Cohen, Attys., Tax Div., Dept. of Justice, with him on the brief), Washington, D.C., for defendant-appellee.

Before LOGAN and SETH, Circuit Judges, and BOHANON, District Judge.

LOGAN, Circuit Judge.

William M. and Liou Dien-Mei Casey appeal from a decision of the United States Tax Court assessing a deficiency on their 1979 federal income tax return.

The only issue on appeal is whether the Caseys may deduct as "general sales taxes" under I.R.C. § 164(a)(4), as it existed before 1986,1 amounts paid as New Mexico gross receipts taxes by the builder of a residence sold to them. The Caseys assert that...

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