Legal Opinion
John W. Hough and Louise C. Hough v. Commissioner of Internal Revenue
Court of Appeals for the Seventh Circuit
Decided August 21, 1989No. 88-3168PublishedCited by 7 opinions
1Opinion of the Court
RIPPLE, Circuit Judge.
Taxpayers John and Louise Hough claimed a business-related bad debt deduction in their 1978 tax return, pursuant to 26 U.S.C. § 166. 1 The Commissioner of Internal Revenue (Commissioner) disallowed this deduction and, on August 12,1985, issued a notice of deficiency. The Houghs filed a petition with the United States Tax Court contesting the deficiency determination and alleging that the Internal Revenue Service (IRS) had violated 26 U.S.C. § 7605(b) by performing a prohibited second inspection of their 1978 books of account. The Tax Court found that the taxpayers had…
2Cases cited22 opinions
- Anderson v. City of Bessemer CitySupreme Court of the United States · 1985
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- United States v. PowellSupreme Court of the United States · 1964
- United States v. GeneresSupreme Court of the United States · 1972
- Putoma Corp. v. CommissionerUnited States Tax Court · 1976
17 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Digby v. CommissionerUnited States Tax Court · 1994
- Fitzpatrick v. CommissionerUnited States Tax Court · 1995
- Lyszkowski v. CommissionerUnited States Tax Court · 1995
- United States v. BernhoftDistrict Court, E.D. Wisconsin · 2009
- Digby v. CommissionerUnited States Tax Court · 1994
2 more not listed; retrieve them via the Exa API.