REYNOLDS v. COMM'R OF INTERNAL REVENUE, 00-2966
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.
- Argued 11/30/2001
- Decided 07/18/2002
- Published 07/18/2002
- CUDAHY, Circuit Judge., Before FLAUM, Chief Judge, CUDAHY, and MANION, Circuit Judges.
- United States Seventh Circuit
- 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.