United States Tenth Circuit

In taxpayers' appeal from the decision by the United States Tax Court upholding the Commissioner's assessment of income tax deficiencies against the taxpayers for the taxable year 2001, the judgment is affirmed where the taxpayers failed to show the Tax Court how they were prejudiced by the Commissioner's introduction of a legal theory in post-trial briefing.

Appellate Information

• Decided 10/26/2010
• Published 10/26/2010

Judges

Court

• United States Tenth Circuit

Counsel

• For Appellant:
  
• David E. Ross II, Deborah K. Snyder