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INTEREX, INC. v. C.I.R.

No. 02-1784.

321 F.3d 55 (2003)

INTEREX, INC., Petitioner, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent, Appellee.

United States Court of Appeals, First Circuit.

Decided February 28, 2003.

Attorney(s) appearing for the Case

Paul J. Dee, Jr. with whom Truelove, Dee, & Chase, LLP was on brief for appellant.

Marion E.M. Erickson, Attorney, Tax Division, with whom Eileen J. O'Connor, Assistant Attorney General, and Richard Farber, Attorney, Tax Division, were on brief for appellee.

Before SELYA, Circuit Judge, STAHL, Senior Circuit Judge, and LYNCH, Circuit Judge.

LYNCH, Circuit Judge.

This case concerns the factual finding by the tax court that a business deduction, supposedly for counsel and accounting services, was improperly reported. The petitioner argues that enough evidence was introduced to support the deduction, and that the tax court judge should have been recused. Finding no factual or legal error, we affirm the holding of the tax court and the denial of the recusal motion...

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