1. Home
  2. Browse Decisions
  3. F.2d
  4. 850 F.2d
  5. 850 F.2d 514 (1988)
 

ROSZKOS v. C.I.R.

No. 87-7316.

850 F.2d 514 (1988)

Louis E. ROSZKOS; and Vivian L. Roszkos, Petitioners-Appellees v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.

United States Court of Appeals, Ninth Circuit.

Decided June 20, 1988.

Attorney(s) appearing for the Case

Michael L. Paup, Tax Div., Dept. of Justice, Washington, D.C., for respondent-appellant.

Woodford G. Rowland, San Rafael, Cal., for petitioners-appellees.

Before POOLE, WIGGINS and BRUNETTI, Circuit Judges.

BRUNETTI, Circuit Judge:

BACKGROUND

Louis and Vivian Roszkos ("the Roszkos") filed joint federal tax returns for the years 1973 through 1976, reflecting losses incurred and investment credits for various partnerships in which they participated. The Internal Revenue Service ("IRS") initiated an investigation of those returns. In connection with that investigation, the Roszkos executed periodic Forms 872, consenting to a limited extension of the ordinary three...

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