Kenneth P. Kirchman and Budagail S. Kirchman, Leo P. Ayotte and Nancy C. Ayotte v. Commissioner of Internal Revenue

U.S. Court of Appeals, Eleventh Circuit · Decided 1989-01-11

Cited by 124 later decision(s) in our corpus · see the citation network in Lexace

From the opinion

JOHNSON, Circuit Judge: This case arises on appeal from a United States Tax Court decision affirming the Commissioner of the I.R.S. in assessing a deficiency against appellant taxpayers. The Commissioner assessed a deficiency against approximately 1400 taxpayers for loss deductions taken for years 1975 through 1980 incurred in connection with <span ="1" class="…

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