Legal Opinion
Louis H. Diamond, Madelene Diamond v. Commissioner of Internal Revenue
Court of Appeals for the Fourth Circuit
Decided May 6, 1991No. 89-2817PublishedCited by 40 opinions
1Opinion of the Court
EDWARD S. SMITH, Senior Circuit Judge:
Louis H. Diamond and Madelene Diamond appeal the decision of the United States Tax Court, entered July 20, 1989, pursuant to its opinion filed February 23, 1989. The Tax Court found taxpayers liable for deficiencies in income tax for the tax years 1981 and 1982 in the respective amounts. $20,943.09 and $7,922.00, with interest. 1
Taxpayers 2 appeal only one issue decided by the trial court: Whether deductions of research and development expenditures by a partnership meet the requirements of section 174(a)(1) of the Internal Revenue Code of 1954. 3 We…
2Cases cited5 opinions
- Snow v. CommissionerSupreme Court of the United States · 1974
- Green v. Comm'rUnited States Tax Court · 1984
- Burton L. Spellman and Roslyn Spellman v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1988
- Diamond v. CommissionerUnited States Tax Court · 1989
- Richard F. Cleveland and Jessie B. Cleveland v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1961
3Cited by40 opinions
- Krause v. CommissionerUnited States Tax Court · 1992
- United States v. Mohamed Basher Al-Talib, United States of America v. Hector Rivera MunozCourt of Appeals for the Fourth Circuit · 1995
- Sharon D. Kantor, Robert E. Kantor v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1993
- Dean B. Smith and Irma Smith v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1991
- Harris v. CommissionerCourt of Appeals for the Fifth Circuit · 1994
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