1. Home
  2. Browse Decisions
  3. F.3d
  4. 47 F.3d
  5. 47 F.3d 168 (1995)
 

RINK v. C.I.R.

No. 93-2362.

47 F.3d 168 (1995)

Thomas C. RINK and Alison W. Rink, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Sixth Circuit.

Decided February 16, 1995.

Attorney(s) appearing for the Case

Charles G. Atkins (briefed), Thomas C. Rink (argued and briefed), Strauss & Troy, Cincinnati, OH, for petitioners-appellants.

Ann Belanger Durney, Alice L. Ronk (argued), Gary R. Allen, Acting Chief (briefed), U.S. Dept. of Justice, Appellate Section, Tax Div., Washington, DC, James D. Hill, Cincinnati, OH, for respondent-appellee.

Before: MILBURN and SUHRHEINRICH, Circuit Judges; and JOINER, District Judge.

SUHRHEINRICH, Circuit Judge.

This appeal presents two issues: 1) whether the tax court's interpretation of the Closing Agreement entered by taxpayers and the Internal Revenue Service ("IRS") was erroneous; and 2) whether the tax court erred in finding that a 1986 lease was without substance for tax purposes.1 For the reasons that follow, we AFFIRM.

I.

The relevant facts to this appeal are as follows. Petitioner...

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