United States Eleventh Circuit
Kurtz v. Comm'r. of Int'l. Rev., 08-15209
In a tax court petition challenging an IRS deficiency notice issued to petitioner based on improper deductions, the Tax Court's order denying the petition is affirmed where no federal law requires food or beverages to be provided to seamen aboard a fishing vessel.
Appellate Information
- Decided 07/23/2009
- Published 07/23/2009
Judges
- QUIST, District Judge:, Before BLACK and MARCUS, Circuit Judges, and QUIST, District Judge.
Court
- United States Eleventh Circuit
Counsel
- For Appellant:
- Lawrence J. Roberts, Lawrence J. Roberts & Associates, P.A., Coral Gables, FL, for Petitioner-Appellant.
- For Appellees:
- Curtis C. Pett and Michael J. Haungs, U.S. Dept. of Justice, Appellate Sec., Tax Div., Washington, DC, for Respondent-Appellee.