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HOWE v. C.I.R.

No. 707, Docket 86-4142.

814 F.2d 98 (1987)

Clarence K. HOWE and Margaret C. Howe, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Second Circuit.

Decided March 17, 1987.

Attorney(s) appearing for the Case

Herbert L. Zuckerman, Newark, N.J. (Robert J. Alter, Sills Beck Cummis Zuckerman Radin Tischman & Epstein, Newark, N.J., of counsel), for petitioners-appellants.

Francis M. Allegra, Tax Div., Dept. of Justice, Washington, D.C. (Roger M. Olsen, Asst. Atty. Gen., Michael L. Paup, David English Carmack, Tax Div., Dept. of Justice, Washington, D.C., of counsel), for respondent-appellee.

Before OAKES, MESKILL and MAHONEY, Circuit Judges.

MESKILL, Circuit Judge:

This appeal is from an August 12, 1985, judgment of the United States Tax Court, Peterson, Special Trial Judge, which granted partial summary judgment to the appellee, Commissioner of Internal Revenue, holding that appellants, Clarence K. Howe and Margaret C. Howe, had improperly deducted $42,620.02 for a claimed advanced minimum royalty payment. Thereafter, the parties stipulated to a settlement of the remaining issues in the case and a final...

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