United States Tenth Circuit
Jones v. Comm'r. of Int'l. Rev., 08-9001
In a proceeding contesting the IRS's deficiency notice in Tax Court, judgment for the IRS is affirmed, where Petitioners were not entitled to claim a deduction for their donation of discovery material from a trial, because the material was not a "capital asset" under 26 U.S.C. section 1221.
Appellate Information
- Decided 03/27/2009
- Published 03/27/2009
Judges
- BALDOCK, Circuit Judge., Before TACHA, BALDOCK, and O'BRIEN, Circuit Judges.
Court
- United States Tenth Circuit
Counsel
- For Appellant:
- Leslie Stephen Jones (April M. Davis, Jones, Otjen & Davis, Enid, OK, and Clarke L. Randall, Kornfield, Franklin, Renegar & Randall, Oklahoma City, OK, with him on the briefs), Jones, Otjen & Davis, Enid, OK, for Petitioners-Appellants.
- For Appellees:
- Patrick J. Urda (Nathan J. Hochman, Assistant Attorney General, and Richard Farber, Attorney, Tax Division, Department of Justice with him on the briefs), Attorney, Tax Division, Department of Justice, Washington, D.C. for Respondent-Appellee.