Legal Opinion
Diana T. Vorsheck John P. Vorsheck v. Commissioner of Internal Revenue Service
Court of Appeals for the Ninth Circuit
Decided May 16, 1991No. 90-70266PublishedCited by 35 opinions
1Per curiam
Diana Todaro Vorsheck and John P. Vor-sheck appeal pro se the tax court’s decision upholding the Commissioner of Internal Revenue’s (“Commissioner”) determination of a tax deficiency of $10,910 for the 1982 tax year. The tax court upheld the Commissioner’s disallowance of a deduction for losses incurred through their investment in Western Reserve Oil & Gas Co., Ltd. (“WROG”), a limited partnership, because WROG did not have a profit motive. In addition, the tax court upheld the 10% penalty for substantial understatement of income tax pursuant to 26 U.S.C. § 6661. The Vorshecks contend that…
2Cases cited6 opinions
- E.A. Brannen and Frances K. Brannen v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1984
- David E. Heasley and Kathleen Heasley v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1990
- Vukasovich, Inc. v. Commissioner of Internal Revenue, Vukasovich, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1986
- Ferrell v. CommissionerUnited States Tax Court · 1988
- Polakof v. CommissionerCourt of Appeals for the Ninth Circuit · 1987
1 more not listed; retrieve them via the Exa API.
3Cited by35 opinions
- George S. Mauerman v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1994
- Olive v. CommissionerCourt of Appeals for the Ninth Circuit · 2015
- Estate of Reinke v. CommissionerUnited States Tax Court · 1993
- Daoust v. CommissionerUnited States Tax Court · 1994
- Mauerman v. CommissionerUnited States Tax Court · 1993
30 more not listed; retrieve them via the Exa API.