1. Home
  2. Browse Decisions
  3. F.3d
  4. 624 F.3d
  5. 624 F.3d 1271 (2010)
 

KLAAS v. C.I.R.

Nos. 09-9012, 09-9013, 09-9014.

624 F.3d 1271 (2010)

Larry D. KLAAS; Lisa G. Klaas, Petitioners-Appellants/Cross-Appellees, and Apex Insurance Company, an Anguilla British West Indies corporation, Petitioner-Appellee, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee/Cross-Appellant.

United States Court of Appeals, Tenth Circuit.

October 26, 2010.

Attorney(s) appearing for the Case

David E. Ross II , Park City, Utah, for Petitioners-Appellants/Cross-Appellees and Petitioner-Appellee.

Deborah K. Snyder , Attorney, Tax Division, Department of Justice, Washington, D.C. ( John A. DiCicco , Acting Assistant Attorney General, and Richard Farber , Attorney, Tax Division, Department of Justice, Washington, D.C, with her on the brief), for Respondent-Appellee/Cross-Appellant.

Before BRISCOE, Chief Judge, McKAY, and HARTZ, Circuit Judges.

McKAY, Circuit Judge.

Appellants Larry and Lisa Klaas appeal the decision by the United States Tax Court upholding the Commissioner's assessment of income tax deficiencies against the Klaases for the taxable year 2001.1 The sole issue on appeal is whether the Tax Court abused its discretion by determining a tax deficiency based on a legal theory raised in the Commissioner's post-trial brief.2 Since the Klaases...

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