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BOCCARDO v. C.I.R.

No. 93-70850.

56 F.3d 1016 (1995)

James F. BOCCARDO; Lorraine V. Boccardo, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided May 26, 1995.

Attorney(s) appearing for the Case

Burgess J. Raby, Tempe, AZ, for petitioners-appellants.

Kevin Brown, Tax Div., U.S. Dept. of Justice, Washington, DC, for respondent-appellee.

Before: FLETCHER, REINHARDT, and NOONAN, Jr., Circuit Judges.

NOONAN, Circuit Judge:

James F. Boccardo and Lorraine V. Boccardo appeal from a judgment of the United States Tax Court denying them a deduction. We reverse and direct the entry of judgment for the Boccardos.

FACTS

James Boccardo is a partner in a law firm (the firm), whose practice consists primarily of personal injury cases. During the tax years in question, 1982 and 1983, there were twenty lawyers in the firm, half of whom were partners...

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