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LANGER v. C.I.R.

No. 92-1717.

980 F.2d 1198 (1992)

Henry J. LANGER; Patricia K. Langer, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Eighth Circuit.

Decided December 2, 1992.

Rehearing Denied December 30, 1992.

Attorney(s) appearing for the Case

Jay B. Kelly, St. Paul, Minn., argued, for appellant.

Sara Ann Ketchum, Washington, D.C., argued (Gary R. Allen and Charles E. Brookhart, on the brief), for appellee.

Before FAGG, Circuit Judge, LAY, Senior Circuit Judge, and BOWMAN, Circuit Judge.

PER CURIAM.

The Commissioner of Internal Revenue disallowed several deductions Henry and Patricia Langer claimed on their 1983 income tax return and imposed a penalty on the Langers for negligently underpaying their tax. The tax court affirmed the Commissioner, and the Langers appeal. We affirm.

In 1983, Henry was an Internal Revenue Service (IRS) investigator. Patricia operated an extensive piano lesson business in the Langers' home, teaching more than 70...

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