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JACKSON v. C.I.R.

No. 91-9017.

966 F.2d 598 (1992)

John F. JACKSON, Jr., and Shirley Jackson, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Tenth Circuit.

June 10, 1992.

Attorney(s) appearing for the Case

Richard R. Helmick, Kailua-Kona, Hawaii, for petitioners-appellants.

Gilbert S. Rothenberg, Atty., Tax Div., Dept. of Justice, Washington, D.C. (Shirley D. Peterson, Asst. Atty. Gen., and Gary R. Allen, David I. Pincus, and Roger E. Cole, Attys., Tax Div., Dept. of Justice, Washington, D.C., on the brief), for respondent-appellee.

Before SEYMOUR and TACHA, Circuit Judges, and BENSON, District Judge.

SEYMOUR, Circuit Judge.

Petitioners John and Shirley Jackson appeal the judgment of the United States Tax Court upholding the Commissioner's refusal to allow a claimed $15,500 deduction for the 1982 tax year. The Tax Court held that the transaction underlying the deduction was a sham, not recognizable for tax purposes. See I.R.C. § 6621(c) (1988).1 The court relied heavily on its prior opinion in Moore v. Commissioner,<...

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