DAVISON v. C.I.R.

Docket No. 97-4008.

141 F.3d 403 (1998)

Charles H. & Lessie B. DAVISON, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Second Circuit.

Decided March 18, 1998.


Attorney(s) appearing for the Case

John S. Brown, Bingham, Dana & Gould LLP, Boston, MA (George P. Mair, Donald-Bruce Abrams, Matthew D. Schnall, Bingham, Dana & Gould, on the brief), for Appellants.

Thomas J. Clark, Tax Division, Department of Justice, Washington, DC (Loretta C. Argrett, Assistant Attorney General, Richard Farber, Tax Division, on the brief), for Appellee.

Before NEWMAN, CABRANES and MERRITT, JJ.


PER CURIAM:

Charles H. and Lessie B. Davison appeal from the judgment of the United States Tax Court (Robert P. Ruwe, Judge), denying their petition for redetermination of deficiencies determined by the Commissioner of Internal Revenue for the 1977 and 1980 tax years. The Tax Court upheld the Commissioner's disallowance of the Davisons' deduction of their allocable share of an interest payment made by a general partnership in which Charles H. Davison was a...

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