United States Sixth Circuit
Boggs v. Comm'r. of Int'l. Rev., 08-1907
In a Tax Court petition for redetermination of Petitioners' tax deficiency and negligence penalty, the denial of the petition is affirmed where the notice of deficiency and penalty were proper because the petitioners' attempt to deduct human capital did not constitute a reasonable attempt to comply with tax law.
Appellate Information
- Decided 06/10/2009
- Published 06/10/2009
Judges
- Before: MARTIN and KETHLEDGE, Circuit Judges; WATSON, District Judge.
Court
- United States Sixth Circuit
Counsel
- For Appellees:
- ON BRIEF: Steven Parks, Anthony T. Sheehan, United States Department of Justice, Washington, D.C., for Appellee. Gary L. Boggs, Loveland, Ohio, pro se.