David G. Collins Pamela Collins Bernie Gates Maureen Gates Anne Hamsley and David Dister v. Commissioner of Internal Revenue

U.S. Court of Appeals, Ninth Circuit · Decided 1988-09-30

Cited by 134 later decision(s) in our corpus · see the citation network in Lexace

From the opinion

PANNER, Chief District Judge: Taxpayers David and Pamela Collins, Bernie and Maureen Gates, Anne Hamsley, and David Dister (taxpayers), appeal the Tax Court’s disallowance of deductions for mining development expenses and imposition of penalties for negligence. 1 We affirm. BACKGROUND <…

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