United States Seventh Circuit

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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.

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.
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