BROZ v. COMMISSIONER

Docket No. 21629-06.

137 T.C. 25 (2011)

ROBERT AND KIMBERLY BROZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

United States Tax Court.

Filed July 7, 2011.


Attorney(s) appearing for the Case

Stephen W. Feldman and Eric T. Weiss , for petitioners.

Meso T. Hammoud , Elizabeth Rebecca Edberg , and Steven G. Cappellino , for respondent.


KROUPA, Judge:

Respondent determined over $16 million of deficiencies1 in petitioners' Federal income tax for 1996, 1998, 1999, 2000 and 2001 (the years at issue).

In this report we decide whether RFB Cellular, Inc. (RFB), an S corporation petitioners wholly owned, is entitled to certain depreciation deductions for wireless cellular equipment. Specifically, we must determine whether petitioners properly classified antenna...

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