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SKEEN v. C.I.R.

No. 88-7061.

864 F.2d 93 (1989)

William S. SKEEN and Alison Skeen, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE SERVICE, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided January 3, 1989.

Attorney(s) appearing for the Case

David C. Aughtry, Atlanta, Ga., for petitioners-appellants.

David M. Moore, Tax Div., Dept. of Justice, Washington, D.C., for respondent-appellee.

Before BROWNING, SCHROEDER and NOONAN, Circuit Judges.

SCHROEDER, Circuit Judge:

This is an appeal from a Tax Court decision upholding the Commissioner of Internal Revenue's disallowance of certain taxpayer deductions, assessment of additional interest, and levy of a negligence penalty. The Tax Court ruling below decided a consolidated case regarding a gold mining scheme entered into by appellants and others. It is reported as Patin v. Commissioner, 88 T.C. 1086 (1987). The relevant...

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