Jeffrey Harold Neher v. Commissioner of Internal Revenue

Sixth Circuit

Jeffrey Harold Neher v. Commissioner of Internal Revenue

882 F.2d 217, 1989 U.S. App. LEXIS 12619, 1989 WL 96496

CourtCourt of Appeals for the Sixth Circuit

DecidedAugust 18, 1989

Docket86-1275

StatusPublished

Cited by1 cases

This text of 882 F.2d 217 (Jeffrey Harold Neher v. Commissioner of Internal Revenue) is published on Counsel Stack Legal Research, covering Court of Appeals for the Sixth Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

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Jeffrey Harold Neher v. Commissioner of Internal Revenue, 882 F.2d 217, 1989 U.S. App. LEXIS 12619, 1989 WL 96496 (6th Cir. 1989).

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Opinion

On June 5, 1989, the Supreme Court rendered its decision in Hernandez v. Commissioner, — U.S. -, 109 S.Ct. 2136, 104 L.Ed.2d 766 (1989). In light of Hernandez, we accordingly grant the Respondent’s petition for rehearing, deny the Petitioner’s motion for remand, vacate our pri- or decision in Neher v. Commissioner, 852 F.2d 848 (6th Cir.1988), and affirm the Tax Court’s decision denying Neher’s federal tax deductions.

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On June 5, 1989, the Supreme Court rendered its decision in Hernandez v. Commissioner, — U.S. -, 109 S.Ct. 2136, 104 L.Ed.2d 766 (1989). In light of Hernandez, we accordingly grant the Respondent’s petition for rehearing, deny the Petitioner’s motion for remand, vacate our pri- or decision in Neher v. Commissioner, 852 F.2d 848 (6th Cir.1988), and affirm the Tax Court’s decision denying Neher’s federal tax deductions.

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882 F.2d 217, 1989 U.S. App. LEXIS 12619, 1989 WL 96496, Counsel Stack Legal Research, https://law.counselstack.com/opinion/jeffrey-harold-neher-v-commissioner-of-internal-revenue-ca6-1989.

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