ANDERSON v. C.I.R.

No. 94-9007.

62 F.3d 1266 (1995)

Samuel ANDERSON and Mary Anderson, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Tenth Circuit.

August 4, 1995.


Attorney(s) appearing for the Case

Arnold C. Wegher, Denver, CO, for petitioners-appellants.

Kenneth W. Rosenberg (Loretta C. Argrett, Charles E. Brookhart and Marion E.M. Erickson on the brief), of the U.S. Dept. of Justice, Tax Div., Washington DC, for respondent-appellee.

Before EBEL, Circuit Judge, McWILLIAMS, Senior Circuit Judge, and JENKINS, Senior District Judge.


JENKINS, Senior District Judge.

Taxpayers Samuel and Mary Anderson appeal the Tax Court's decision in Anderson v. Commissioner, 66 T.C.M. (CCH) 1677, 1993 WL 525717 (1993), which found the Andersons liable for additions to tax and increased interest for tax years 1981-84 as a result of Mr. Anderson's investment in a nonexistent container business. We have jurisdiction under I.R.C. § 7482(a)(1) and affirm.

I. FACTS...

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