1. Home
  2. Browse Decisions
  3. F.3d
  4. 560 F.3d
  5. 560 F.3d 1196 (2009)
 

JONES v. C.I.R.

No. 08-9001.

560 F.3d 1196 (2009)

Sherrel and Leslie Stephen JONES, Petitioners-Appellants, v. COMMISSIONER of INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Tenth Circuit.

March 27, 2009.

Attorney(s) appearing for the Case

Leslie Stephen Jones (April M. Davis, Jones, Otjen & Davis, Enid, OK, and Clarke L. Randall, Kornfield, Franklin, Renegar & Randall, Oklahoma City, OK, with him on the briefs), Jones, Otjen & Davis, Enid, OK, for Petitioners-Appellants.

Patrick J. Urda (Nathan J. Hochman, Assistant Attorney General, and Richard Farber, Attorney, Tax Division, Department of Justice with him on the briefs), Attorney, Tax Division, Department of Justice, Washington, D.C. for Respondent-Appellee.

Before TACHA, BALDOCK, and O'BRIEN, Circuit Judges.

BALDOCK, Circuit Judge.

In July 2004 the Commissioner of Internal Revenue (Commissioner) issued a notice of deficiency to Petitioners Sherrel and Leslie Stephen Jones for the years 2000 and 2001 in the amount of $14,784.99. The basis for the deficiency was the Commissioner's determination that Petitioners improperly claimed a large income tax deduction for a charitable contribution of discovery material that Leslie Stephen Jones acquired while serving as lead defense...

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