REYNOLDS v. C.I.R.

No. 00-2966.

296 F.3d 607 (2002)

Charles REYNOLDS and Beatrice Reynolds, Petitioners-Appellants, v. COMMISSIONER of INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Seventh Circuit.

Decided July 18, 2002.


Attorney(s) appearing for the Case

Thomas F. Howard, Bloomingdale, IL, Steven H. Jesser (Argued), Northfield, IL, for Petitioners-Appellants.

Carol A. Barthel (Argued), Department of Justice, Tax Division, Appellate Section, Washington, DC, for Respondent-Appellee.

Before FLAUM, Chief Judge, CUDAHY, and MANION, Circuit Judges.


CUDAHY, Circuit Judge.

This dispute arises from certain tax deductions claimed by Charles and Beatrice Reynolds on their 1993 and 1994 tax returns. The Internal Revenue Service (IRS) challenged the deductibility of certain expenses related to a family farm business, rental properties and to Charles Reynolds' private law practice, which is, for better or worse, a sideline from his full-time employment as an IRS supervisor.1 During the pendency...

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