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SIDELL v. C.I.R.

No. 00-1078.

225 F.3d 103 (2000)

Chester F. SIDELL and Faye L. Sidell, Petitioners, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent, Appellee.

United States Court of Appeals, First Circuit.

Decided September 22, 2000.

Attorney(s) appearing for the Case

David R. Andelman, with whom Juliette Galicia Pico and Lourie & Cutler, P.C. were on brief, for appellants.

Ellen Page Delsole, Attorney, Tax Division, U.S. Dep't of Justice, with whom Paula M. Junghans, Acting Assistant Attorney General, and Kenneth L. Green, Attorney, Tax Division, were on brief, for appellee.

Before TORRUELLA, Chief Judge, SELYA, Circuit Judge, and CASELLAS, District Judge.

SELYA, Circuit Judge.

The Commissioner of the Internal Revenue Service (IRS) issued a deficiency notice to Mr. and Mrs. Chester F. Sidell (the taxpayers) for taxes, interest, and penalties allegedly due in respect to the years 1993 and 1994. The Commissioner premised this deficiency determination on an assertion that the taxpayers had misclassified certain rental income as passive rather than nonpassive. Unhappy with this turn of events, the taxpayers sought a judicial...

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