Legal Opinion

John Meiers and Sally Meiers v. Commissioner of the Internal Revenue

Court of Appeals for the Seventh Circuit

Decided January 23, 1986No. 85-1209PublishedCited by 27 opinions

1Per curiam

Taxpayers John and Sally Meiers appeal from a decision of the United States Tax Court sustaining the Commissioner’s determination of deficiencies related to deductions taken for maintaining an office in their residence. This court has jurisdiction under 26 U.S.C. § 7482. We reverse.

I

The taxpayers are the sole shareholders of the Appleton Laundry Corporation which operates a self-service laundromat in Appleton, Wisconsin. Sally Meiers managed the laundromat and retained five part-time employees to assist the customers, make change, sell laundry products, launder customers’ clothes and clean…

2Cases cited18 opinions

  1. Sharon v. CommissionerUnited States Tax Court · 1976
  2. Joel A. Sharon and Ann L. Sharon v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1979
  3. Baie v. CommissionerUnited States Tax Court · 1980
  4. Jackson v. CommissionerUnited States Tax Court · 1981
  5. George H. And Sarah Newi v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1970

13 more not listed; retrieve them via the Exa API.

3Cited by27 opinions

  1. Commissioner v. SolimanSupreme Court of the United States · 1993
  2. Stanley D. Pomarantz and Linda Burnett Pomarantz v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1988
  3. Soliman v. CommissionerUnited States Tax Court · 1990
  4. Thomas C. Cadwallader and Judy C. Douglas v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1990
  5. Nader E. Soliman v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1991

22 more not listed; retrieve them via the Exa API.

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