United States Seventh Circuit

In a dispute over claimed tax deductions, 1) no-liability letters from the IRS were not binding admissions of no tax deficiency, 2) legal defense costs incurred by a taxpayer (a former IRS supervisor) were miscellaneous itemized deductions, rather than law practice business expenses, and 3) auto and travel expenses were not deductible.

Appellate Information

• Argued 11/30/2001
• Decided 07/18/2002
• Published 07/18/2002

Judges

• CUDAHY, Circuit Judge., Before FLAUM, Chief Judge, CUDAHY, and MANION, Circuit Judges.

Court

• United States Seventh Circuit

Counsel

• For Appellant:
  
• Thomas F. Howard, Bloomingdale, IL, Steven H. Jesser (Argued), Northfield, IL, for Petitioners-Appellants.


• For Appellees:
  
• Carol A. Barthel (Argued), Department of Justice, Tax Division, Appellate Section, Washington, DC, for Respondent-Appellee.