Tigrett v. United States

OPINION

McKEAGUE, Circuit Judge.

Plaintiff-appellant Issac B. Tigrett II filed amended individual income tax returns for tax years 1994-1997, seeking refunds of taxes paid. Before the Internal Revenue Service responded to the amended returns, Tigrett instituted this action to preserve his rights. After a bench trial, the district court awarded judgment substantially in favor of the United States, finding that Tigrett had failed to carry his burden of proving entitlement to the claimed business deductions. On appeal, we find no error and therefore affirm the judgment of the district court for…