Richard J. Todd and Denese W. Todd v. Commissioner of Internal Revenue

U.S. Court of Appeals, Fifth Circuit · Decided 1988-12-16

Cited by 172 later decision(s) in our corpus · see the citation network in Lexace

From the opinion

PATRICK E. HIGGINBOTHAM, Circuit Judge: Taxpayers Richard and Denese Todd appealed deficiencies and penalties assessed by the Commissioner of Internal Revenue. The Tax Court denied the taxpayers’ claimed depreciation deductions and investment tax credits. In a later opinion, the Tax Court refused to impose the Commissioner’s requested penalties under Internal Revenue Code § 6659…

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