PER CURIAM. Taxpayer Kerry W. Ules appeals from the Tax Court’s determination that he is liable for deficiencies and penalties as a result of his investment in a tax shelter that lacked economic substance. We AFFIRM. I. During 1984 and 1985, Structured Shelters, Inc. (“SSI”) through its agent Thomas A. Graham, marketed a product…
Read the full opinion (source) ↗
Lexace provides legal information, not legal advice, and no attorney–client relationship is created. Citation figures are counts of later citing opinions in our corpus and may be incomplete; always read and Shepardize the full opinion before relying on it.