Legal Opinion
Henry J. Langer Patricia K. Langer v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided December 30, 1992No. 92-1717PublishedCited by 6 opinions
1Per curiam
The Commissioner of Internal Revenue disallowed several deductions Henry and Patricia Langer claimed on their 1983 income tax return and imposed a penalty on the Langers for negligently underpaying their tax. The tax court affirmed the Commissioner, and the Langers appeal. We affirm.
In 1983, Henry was an Internal Revenue Service (IRS) investigator. Patricia operated an extensive piano lesson business in the Langers’ home, teaching more than 70 students a year. Patricia was also a partner in a greeting card business Patricia started in 1982 with her two sisters. Henry helped the fledgling…
2Cases cited7 opinions
- Sanford v. CommissionerUnited States Tax Court · 1968
- William F. Sanford v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1969
- Meridian Wood Products Co., Inc., a Corporation v. United States of America, Harry F. Lenton and Colleen Lenton v. United StatesCourt of Appeals for the Ninth Circuit · 1984
- Palo Alto Town & Country Village, Inc. v. CommissionerCourt of Appeals for the Ninth Circuit · 1977
- Robert C. Chase and Ruth L. Chase v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1991
2 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Joseph Baldwin Campbell v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1999
- Henry J. Langer and Patricia K. Langer v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1993
- David William Laudon v. CommissionerUnited States Tax Court · 2015
- Ghosn v. CommissionerUnited States Tax Court · 1995
- Joseph Campbell v. CIRCourt of Appeals for the Eighth Circuit · 1999
1 more not listed; retrieve them via the Exa API.