Legal Opinion
Samuel Anderson and Mary Anderson v. Commissioner of Internal Revenue
Court of Appeals for the Tenth Circuit
Decided August 4, 1995No. 94-9007PublishedCited by 36 opinions
1Opinion of the Court
JENKINS, Senior District Judge.
Taxpayers Samuel and Mary Anderson appeal the Tax Court’s decision in Anderson v. Commissioner, 66 T.C.M. (CCH) 1677, 1993 WL 525717 (1993), which found the Andersons liable for additions to tax and increased interest for tax years 1981-84 as a result of Mr. Anderson’s investment in a nonexistent container business. We have jurisdiction under I.R.C. § 7482(a)(1) and affirm.
I. FACTS
Mr. Anderson is an attorney. On December 23, 1983, he entered into a container purchase and lease agreement with Gold Depository & Loan Co., Inc. (GD & L). 1 GD & L purported to sell…
2Cases cited25 opinions
- David E. Heasley and Kathleen Heasley v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1990
- Cherin v. CommissionerUnited States Tax Court · 1987
- Kenneth Allen Barbara Allen v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1991
- William D. Armstrong v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1994
- David L. Kennedy (88-1254) v. Commissioner of Internal Revenue, Joseph D. Auberger and Wanda Auberger (88-1255) v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1989
20 more not listed; retrieve them via the Exa API.
3Cited by36 opinions
- James B. Thomas, Plaintiff-Appellee/cross-Appellant v. United States of America, Defendant-Appellant/cross-AppelleeCourt of Appeals for the Sixth Circuit · 1999
- Van Scoten v. CommissionerCourt of Appeals for the Tenth Circuit · 2006
- Jeppsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1997
- Schelble v. CommissionerCourt of Appeals for the Tenth Circuit · 1997
- Laurence M. Addington, David M. Cohn, John Sann and Marianne Sann v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 2000
31 more not listed; retrieve them via the Exa API.