Legal Opinion
Daniel B. Nickeson and Enid C. Nickeson Norman E. Kuhl and Nancy J. Kuhl v. Commissioner of Internal Revenue
Court of Appeals for the Tenth Circuit
Decided April 24, 1992No. 90-9007PublishedCited by 21 opinions
1Opinion of the Court
LOGAN, Circuit Judge.
Daniel B. and Enid C. Nickeson and Norman E. and Nancy J. Kuhl (taxpayers) appeal the decision of the United States Tax Court reported as Brock v. Commissioner, 58 T.C.M. (CCH) 826 (1989), which upheld the disallowance of deductions taken on taxpayers’ 1982 returns for research and development expenses, the imposition of penalties under I.R.C. § 6661 for substantial understatement of tax and under I.R.C. § 6653(a) for negligence, and the imposition of the increased interest rate on the underpayment attributable to tax-motivated transactions under § 6621(b).
The primary…
2Cases cited19 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Higgins v. CommissionerSupreme Court of the United States · 1941
- E.A. Brannen and Frances K. Brannen v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1984
- Rose v. CommissionerUnited States Tax Court · 1987
- Clement L. Hirsch v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1963
14 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Krause v. CommissionerUnited States Tax Court · 1992
- United States v. RaPower-3Court of Appeals for the Tenth Circuit · 2020
- Internal Revenue Service v. CM Holdings, Inc. (In Re CM Holdings, Inc.)District Court, D. Delaware · 2000
- John F. Jackson, Jr., and Shirley Jackson v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1992
- Utah Jojoba I Research v. CommissionerUnited States Tax Court · 1998
16 more not listed; retrieve them via the Exa API.