Robert Griffin Julia Griffin v. Commissioner of Internal Revenue

Robert Griffin, a real estate developer, and his wife, Julia Griffin (together “appellants”), appeal from an order of the United States Tax Court sustaining the findings by the Commissioner of Internal Revenue (“Commissioner”) that appellants’ 1995 and 1996 federal income tax payments were deficient in the amounts of $47,775 and $53,144, respectively, as a result of improper business expense deductions. Griffin v. Comm’r, No. 7315-00, 2002 WL 22016 (Jan. 8, 2002) (hereinafter “Tax court order”). For reversal, appellants argue that the tax court erred in holding that (1) real property taxes…