Home/Fifth Circuit/Kermit and Betty Uecker, Ann Uecker, Jon and Sheridan Hansen v. Commissioner of Internal Revenue

Kermit and Betty Uecker, Ann Uecker, Jon and Sheridan Hansen v. Commissioner of Internal Revenue

766 F.2d 909, 56 A.F.T.R.2d (RIA) 5690, 1985 U.S. App. LEXIS 20653
CourtCourt of Appeals for the Fifth Circuit
DecidedJuly 29, 1985
Docket84-4500
StatusPublished
Cited by8 cases

This text of 766 F.2d 909 (Kermit and Betty Uecker, Ann Uecker, Jon and Sheridan Hansen v. Commissioner of Internal Revenue) is published on Counsel Stack Legal Research, covering Court of Appeals for the Fifth Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Kermit and Betty Uecker, Ann Uecker, Jon and Sheridan Hansen v. Commissioner of Internal Revenue, 766 F.2d 909, 56 A.F.T.R.2d (RIA) 5690, 1985 U.S. App. LEXIS 20653 (5th Cir. 1985).

Opinion

*910 PER CURIAM:

Without regard to the tax court's analysis of whether the federal grazing privileges are leases or licenses, the decision of the tax court, 81 T.C. 983, is affirmed on the basis of that court’s analysis of 26 U.S.C. § 178. Section 178 does not permit the claimed deductions as to privileges or leases such as those involved here which the proof showed could be renewed indefinitely.

AFFIRMED.

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766 F.2d 909, 56 A.F.T.R.2d (RIA) 5690, 1985 U.S. App. LEXIS 20653, Counsel Stack Legal Research, https://law.counselstack.com/opinion/kermit-and-betty-uecker-ann-uecker-jon-and-sheridan-hansen-v-ca5-1985.