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DKD ENTERPRISES v. C.I.R.

Nos. 11-2526, 11-2529, 11-2528, 11-2530.

685 F.3d 730 (2012)

DKD ENTERPRISES, also known as DKD Enterprises, Inc., Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee. Debra K. Dursky, Appellant, v. Commissioner of Internal Revenue, Appellee.

United States Court of Appeals, Eighth Circuit.

Filed: July 17, 2012.

Attorney(s) appearing for the Case

James R. Monroe , argued, Jerrold Wanek , on the brief, Des Moines, IA, for appellants.

Steven Kiyoto Uejio , argued and on the brief, Tamara W. Ashford , Deputy Assistant Attorney General, Bruce R. Ellisen , on the brief, Washington, DC, for appellee.

Before RILEY, Chief Judge, WOLLMAN and SMITH, Circuit Judges.

RILEY, Chief Judge.

The United States Tax Court assessed income tax deficiencies and penalties against DKD Enterprises, Inc. (DKD) and Debra K. Dursky for the years 2003 to 2005. DKD and Dursky appeal. We affirm in part, reverse in part, and remand for further consideration.

I. BACKGROUND

A. Facts

DKD is an Iowa corporation wholly owned and managed by Dursky. At all relevant times, Dursky operated DKD out of her personal residence in West...

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