Legal Opinion
Charles Reynolds and Beatrice Reynolds v. Commissioner of Internal Revenue
Court of Appeals for the Seventh Circuit
Decided July 18, 2002No. 00-2966PublishedCited by 27 opinions
1Opinion of the Court
CUDAHY, Circuit Judge.
This dispute arises from certain tax deductions claimed by Charles and Beatrice Reynolds on their 1993 and 1994 tax returns. The Internal Revenue Service (IRS) challenged the deductibility of certain expenses related to a family farm business, rental properties and to Charles Reynolds’ private law practice, which is, for better or worse, a sideline from his full-time employment as an IRS supervisor. 1 During the pendency of this dispute, the Reynolds received two brief letters from the IRS stating that they had no outstanding liability for the 1993 and 1994 tax years.…
2Cases cited28 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
- Commissioner v. FlowersSupreme Court of the United States · 1946
- United States v. GilmoreSupreme Court of the United States · 1963
- David Keller v. United StatesCourt of Appeals for the Seventh Circuit · 1995
23 more not listed; retrieve them via the Exa API.
3Cited by27 opinions
- Cheryl L. Hyman v. Dick Tate and Harry Kirlin, D/b/a/ Tate & Kirlin AssociatesCourt of Appeals for the Seventh Circuit · 2004
- Wellpoint, Inc. v. CommissionerCourt of Appeals for the Seventh Circuit · 2010
- Freda v. COMMISSIONER OF INTERNAL REVENUECourt of Appeals for the Seventh Circuit · 2011
- Estate of Burton W. Kanter, Deceased, Joshua S. Kanter, and Naomi Kanter v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 2003
- Nick Kikalos and Helen Kikalos v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 2006
22 more not listed; retrieve them via the Exa API.