1. Home
  2. Browse Decisions
  3. F.2d
  4. 963 F.2d
  5. 963 F.2d 907 (1992)
 

LEUHSLER v. C.I.R.

No. 91-1861.

963 F.2d 907 (1992)

Gerald LEUHSLER, Beverly Leuhsler, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Sixth Circuit.

Decided May 11, 1992.

Attorney(s) appearing for the Case

John David Wheeler (argued and briefed), Cleveland, Ohio, for petitioners-appellants.

Gerald Leuhsler, pro se.

Beverly Leuhsler, pro se.

Abraham N.M. Shashy, Jr., Chief Counsel, I.R.S., Gary R. Allen, Acting Chief (briefed), Richard Farber, Robert W. Metzler (argued), U.S. Dept. of Justice, Appellate Section Tax Div., Washington, D.C., for respondent-appellee.

Before: GUY and RYAN, Circuit Judges; and JOINER, Senior District Judge.

RYAN, Circuit Judge.

Gerald and Beverly Leuhsler appeal a decision of the Tax Court upholding the Commissioner of Internal Revenue's imposition of negligence and valuation overstatement penalties.1 26 U.S.C. §§ 6653, 6659. We affirm.

I.

Gerald Leuhsler holds a bachelor of science degree in accounting and is employed as a certified public accountant at Forest City Enterprises, a real estate development company...

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