Legal Opinion
Clarence K. Howe and Margaret C. Howe v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided March 17, 1987No. 707, Docket 86-4142PublishedCited by 5 opinions
1Opinion of the Court
MESKILL, Circuit Judge:
This appeal is from an August 12, 1985, judgment of the United States Tax Court, Peterson, Special Trial Judge, which granted partial summary judgment to the appellee, Commissioner of Internal Revenue, holding that appellants, Clarence K. Howe and Margaret C. Howe, had improperly deducted $42,620.02 for a claimed advanced minimum royalty payment. Thereafter, the parties stipulated to a settlement of the remaining issues in the case and a final order was entered July 1, 1986. We affirm.
BACKGROUND
Appellants, accrual basis taxpayers, claimed a loss of $42,620.02 on their…
2Cases cited7 opinions
- United States v. IannielloCourt of Appeals for the Second Circuit · 1986
- Wing v. CommissionerUnited States Tax Court · 1983
- Jimmie J. And Bonnie M. Ward v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1986
- Maddrix v. CommissionerUnited States Tax Court · 1984
- James Maddrix and Alice Maddrix v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1986
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3Cited by5 opinions
- Dr. Judith Piesco v. Edward I. Koch, the City of New York, Department of Personnel, Juan Ortiz and Nicholas Laporte, Jr.Court of Appeals for the Second Circuit · 1993
- Vincent v. Yelich Earley v. AnnucciCourt of Appeals for the Second Circuit · 2013
- Charles J. Heitzman v. Commissioner of the Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1988
- Reliant Energy Inc. v. United StatesUnited States Court of Federal Claims · 1999
- Irom v. CommissionerUnited States Tax Court · 1988