Estate of Gerald L. Wallace, Deceased, Celia A. Wallace, and Celia A. Wallace v. Commissioner of Internal Revenue

U.S. Court of Appeals, Eleventh Circuit · Decided 1992-07-13

Cited by 109 later decision(s) in our corpus · see the citation network in Lexace

From the opinion

KRAVITCH, Circuit Judge: Plaintiffs-Appellants Gerald L. Wallace (“Wallace”), deceased, and Celia A. Wallace, his wife and executrix, appeal from a tax court decision upholding the IRS’s finding of tax deficiencies against the Wallaces for the years 1980 and 1983. The tax court ruled that the Wallaces were not entitled to deduct the entire cost of feed for their cattle-feeding…

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