(Download) "Calvin v. Commissioner of Internal Revenue" by United States Court Of Appeals For The Sixth Circuit # Book PDF Kindle ePub Free
eBook details
- Title: Calvin v. Commissioner of Internal Revenue
- Author : United States Court Of Appeals For The Sixth Circuit
- Release Date : January 15, 1985
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 67 KB
Description
This action is a consolidation of fifteen separate appeals; therefore, the appellants are numerous. They are Mr. and Mrs. Morgan B. Ayres, Jr., H. Calvin Walter, Billy Joe Guess, Tom. T. Pace, Jr., Campbell Wallace, Jr., William R. Banks, Glen R. Claiborne, Thomas M. Ayres, Roy Wedeking, Jr., Jack T. Bush, W. Zane Daniel. Misters Donald L. Jackson, Tom T. Pace, III, and Robert J. English are also appellants. All of the appellants appeal the Tax Courts decision which disallowed certain deductions for depreciation and expenses incurred or paid by appellants partnership during the period from January 10, 1975 to October 28, 1975. Two of the appellants, Mr. and Mrs. Walters, also appeal the Tax Courts decision, which assessed an additional tax under 26 U.S.C. § 6651(a)(1) (1954) for willfully neglecting to timely file their joint return. Upon consideration of the issues presented by this appeal, we affirm.