United States Ninth Circuit

Under IRC 62(a)(4), a taxpayer may not deduct state taxes paid for out-of-state oil and gas royalties from adjusted gross income.

Appellate Information

• Argued 10/16/2001
• Decided 11/08/2001
• Published 11/08/2001

Judges

• SNEED, Circuit Judge:, Before:  SNEED, TROTT, and TALLMAN, Circuit Judges.

Court

• United States Ninth Circuit

Counsel

• For Appellant:
  
• L. Robert LeGoy, Jr. and Kurt O. Hunsberger, Walther, Key, Maupin, Oats, Cox & LeGoy, Reno, Nevada, for the petitioners-appellants.


• For Appellees:
  
• David English Carmack and Tamara W. Ashford, Tax Division, United States Department of Justice, Washington, D.C., for the respondent-appellee.