John Jackson, Yvonne Jackson, Gregory M. Barrow and Timsey Barrow, Cross-Appellees v. Commissioner of Internal Revenue, Cross-Appellant

U.S. Court of Appeals, Tenth Circuit · Decided 1989-01-10

Cited by 158 later decision(s) in our corpus · see the citation network in Lexace

From the opinion

TACHA, Circuit Judge. This is an appeal from a United States Tax Court decision upholding the disallowance of the taxpayers’ deductions in 1978 for lease amortization and advertising expenses under I.R.C. § 162 and the imposition of penalties under I.R.C. § 6651 for one of the taxpayer’s failure to file timely returns in the 1978, 1979, and 1980 tax years. We affirm. <p…

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