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
Opinion
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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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).
766 F.2d 909 (Kermit and Betty Uecker, Ann Uecker, Jon and Sheridan Hansen v. Commissioner of Internal Revenue) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
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