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COX v. C.I.R.

No. 96-2896.

121 F.3d 390 (1997)

D. Sherman and Maxine M. COX, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Eighth Circuit.

Decided August 5, 1997.

Attorney(s) appearing for the Case

Julie A. Cox, John W. Schwartz, Kansas City, MO, argued, for Appellants.

Kenneth W. Rosenberg, Tax Division, U.S. Dept. of Justice, Washington, DC, argued, for Appellee.

Before McMILLIAN, FLOYD R. GIBSON, and JOHN R. GIBSON, Circuit Judges.

JOHN R. GIBSON, Circuit Judge.

D. Sherman and Maxine M. Cox, husband and wife, appeal from two orders of the tax court allowing them to deduct only one half of the rent paid by Mr. Cox for his law practice in 1987 and refusing to award the Coxes their attorneys' fees and costs in this proceeding. Mr. Cox paid rent to himself and Mrs. Cox, as they owned as tenants by the entirety the property in which Mr. Cox operated his law practice. The Coxes argue that they should...

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