1. Home
  2. Browse Decisions
  3. F.3d
  4. 82 F.3d
  5. 82 F.3d 918 (1996)
 

SACKS v. C.I.R.

No. 94-70756.

82 F.3d 918 (1996)

Zachary H. SACKS and Salley Sacks, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided May 6, 1996.

Attorney(s) appearing for the Case

Michael C. Cohen, De Castro, West, Chodorow, and Burns, Los Angeles, California, for the petitioners-appellants.

Gary R. Allen, Tax Division, United States Department of Justice, Washington, D.C., for the respondent-appellee.

Before: GOODWIN and HAWKINS, Circuit Judges, and JAMES WARE, District Judge.

GOODWIN, Circuit Judge:

Zachary and Salley Sacks appeal an order imposing penalties for the negligent under-payment of taxes. 26 U.S.C. §§ 6653(a) and 6661(a). We affirm the judgment of the Tax Court.

I.

The facts of this case are set out in detail in the Tax Court's opinion. We summarize the most pertinent ones here.

The Sacks claimed investment losses and deductions for 1981 and 1982 from their participation in Far West Drilling...

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