United States Sixth Circuit

A tax court order assessing tax deficiencies and penalties against petitioners for certain tax years is affirmed where the tax court properly concluded that petitioners were not entitled to take certain depreciation deductions and disabled access tax credits as they had claimed on their tax returns.

Appellate Information

• Decided 07/11/2006
• Published 07/11/2006

Judges

• Before GILMAN, SUTTON, and COOK, Circuit Judges.

Court

• United States Sixth Circuit

Counsel

• For Appellant:
  
• Daniel A. Crooks, Columbus, OH, pro se.


• For Appellees:
  
• Bruce R. Ellisen, Deborah K. Snyder, U.S. Dept. of Justice Appellate Section Tax Div., Washington, DC, for Respondent-Appellee.