Legal Opinion

Fleck v. Commissioner

Court of Appeals for the Tenth Circuit

Decided December 18, 2014No. 13-9004, 13-9005Unpublished

1Opinion of the Court

ORDER AND JUDGMENT **

PAUL J. KELLY, JR., Circuit Judge.

Petitioner-Appellants Darrell G. Fleck, Kimberly L. Fleck, Lawrence F. Peek, and Sara L. Peek (collectively, Appellants) appeal from a decision of the United States Tax Court (the Tax Court) concerning notices of deficiency related to their 2006 and 2007 federal tax returns. Peek v. C.I.R., 140 T.C. 216 (2013). Appellants ask us to find that the Tax Court erred in making supplemental factual findings contrary to and unsupported by the stipulated facts and exhibits submitted with their cases. Because we lack jurisdiction, the appeal must…

2Cases cited9 opinions

  1. Allen v. McCurrySupreme Court of the United States · 1980
  2. W. W. Windle Company v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1977
  3. Inez De Amodio, in No. 13740, John Amodio (Marquis Deamodio), in No. 13741 v. Commissioner of Internatal RevenueCourt of Appeals for the Third Circuit · 1962
  4. Katz v. CommissionerCourt of Appeals for the Tenth Circuit · 2003
  5. Homestead Golf Club, Inc. v. Pride StablesCourt of Appeals for the Tenth Circuit · 2000

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