1. Home
  2. Browse Decisions
  3. F.3d
  4. 270 F.3d
  5. 270 F.3d 786 (2001)
 

STRANGE v. C.I.R.

No. 00-70749.

270 F.3d 786 (2001)

Charles E. STRANGE; Sherrie R. Strange, Petitioners-Appellants, v. Commissioner of Internal Revenue, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

Filed November 8, 2001.

Attorney(s) appearing for the Case

L. Robert LeGoy, Jr. and Kurt O. Hunsberger, Walther, Key, Maupin, Oats, Cox & LeGoy, Reno, Nevada, for the petitioners-appellants.

David English Carmack and Tamara W. Ashford, Tax Division, United States Department of Justice, Washington, D.C., for the respondent-appellee.

Before: Joseph T. Sneed, Stephen S. Trott, and Richard C. Tallman, Circuit Judges.

Argued and Submitted October 16, 2001 — San Francisco, California.

OPINION

SNEED, Circuit Judge:

Charles and Sherrie Strange ("Taxpayers") appeal the Tax Court's assessment of federal income tax deficiencies. The Tax Court found that Taxpayers, in calculating adjusted gross income, had improperly deducted nonresident state income taxes on net oil and gas royalties. We have jurisdiction under Internal Revenue Code ("Code" or "I.R.C.") §...

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