BLOHM v. C.I.R.

No. 92-6509.

994 F.2d 1542 (1993)

Nelson M. BLOHM and JoAnn M. Blohm, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Eleventh Circuit.

July 9, 1993.


Attorney(s) appearing for the Case

Thomas Troy Zieman, Jr., Miller, Hamilton, Snider & Odom, Mobile, AL, for petitioners-appellants.

Abraham N.M. Shashy, Jr., Chief Counsel, I.R.S., Washington, DC, Robert W. West, Dist. Counsel, I.R.S., Birmingham, AL, Charles S. Casazza, Clerk of U.S. Tax Court, S. Robert Lyons, Gary R. Allen, Brian C. Griffin, Charles E. Brookhart, Tax Div., U.S. Dept. of Justice, Washington, DC, for respondent-appellee.

Before DUBINA, Circuit Judge, CLARK and ESCHBACH, Senior Circuit Judges.


DUBINA, Circuit Judge:

Appellants Nelson M. Blohm ("Blohm") and JoAnn M. Blohm1 appeal a judgment from the United States Tax Court upholding an Internal Revenue Service ("IRS" or the "Commissioner") deficiency notice alleging that the appellants owed taxes on unreported income. We affirm.

I. FACTS

This tax deficiency case revolves around the nefarious business activities of...

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