Legal Opinion
Sheldon Drobny and Anita Drobny v. Commissioner of Internal Revenue
Court of Appeals for the Seventh Circuit
Decided June 5, 1997No. 95-2966PublishedCited by 52 opinions
1Opinion of the Court
COFFEY, Circuit Judge.
The petitioners-appellants, Sheldon and Anita Drobny, are husband and wife. During the late 1970’s, Sheldon Drobny, a former IRS agent, was a partner in the accounting firm of Adler & Drobny, Ltd., based near Chicago, Illinois. Drobny promoted (and he and his wife invested in) two “research and development” programs purportedly designed to develop the substance known as “aloe vera” for commercial purposes. “Aloe vera” is an extract of the Aloe Barbadensis plant, and today is used in many skin-care and personal hygiene products. The Drobnys, on their joint federal income…
2Cases cited23 opinions
- Hazel-Atlas Glass Co. v. Hartford-Empire Co.Supreme Court of the United States · 1944
- Salim Aoude v. Mobil Oil CorporationCourt of Appeals for the First Circuit · 1989
- Commissioner v. McCoySupreme Court of the United States · 1987
- United States v. Irving L. NapueCourt of Appeals for the Seventh Circuit · 1988
- Ben Abatti and Margaret Abatti v. Commissioner of the Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1988
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3Cited by52 opinions
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- Kevin Conway v. United StatesCourt of Appeals for the Federal Circuit · 2003
- Davenport Recycling Associates v. CommissionerCourt of Appeals for the Eleventh Circuit · 2000
- Shirley L. Johnson v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 2002
- Cinema '84 v. Comm'rUnited States Tax Court · 2004
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