ROWELL v. C.I.R.

No. 88-2840.

884 F.2d 1085 (1989)

Felver A. ROWELL, Jr. and Betty C. Rowell, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Eighth Circuit.

Decided September 5, 1989.


Attorney(s) appearing for the Case

E.J. Ball, Fayetteville, Ark., for appellants.

Doris J. Coles, for appellee.

Before McMILLIAN, JOHN R. GIBSON, and MAGILL, Circuit Judges.


MAGILL, Circuit Judge.

Felver A. Rowell (Rowell) and his wife Betty appeal from the order of the United States Tax Court1 sustaining deficiencies in federal income tax assessed by the Commissioner of Internal Revenue for the tax years 1977, 1978, and 1979. The Rowells challenge the Tax Court's findings that they failed to report substantial income from a tax return preparation business, and that they improperly claimed business expense...

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