Kermit & Betty Uecker, Ann Uecker, Jon & Sheridan Hansen v. Comm'r of Internal Revenue, 766 F.2d 909 (5th Cir. 1985). · Go Syfert
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Kermit & Betty Uecker, Ann Uecker, Jon & Sheridan Hansen v. Comm'r of Internal Revenue, 766 F.2d 909 (5th Cir. 1985). Cases Citing This Book View Copy Cite
8 citation events across 1 distinct court.
Strongest positive: Munford, Inc. v. Comm'r, 87 T.C. 463 (Tax Ct. 1986)
Statutes interpreted (leading-cases list)
#1 26 U.S.C. § 178 cited 1× in this case · 1 total citations of statute
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Cited for
Other citing cases2 with no pin cite or quoted language on record
Retrieving the full opinion text from the archive…
Kermit and Betty UECKER, Ann Uecker, Jon and Sheridan Hansen, Petitioners,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
84-4500.
Court of Appeals for the Fifth Circuit.
Jul 29, 1985.
Published opinion
766 F.2d 909
1985 U.S. App. LEXIS 20653
Leeper & Leeper, Towner Leeper, El Paso, Tex., for petitioners., Fred T. Goldberg, Jr., Chief Counsel, IRS, Glenn L. Archer, Jr., Asst. Atty. Gen., Tax Div., U.S. Dept, of Justice, Michael L. Paup, Chief, Appellate See., David English Carmack, Elaine F. Ferris, Washington, D.C., for respondent.
Clark, Randall, Jolly.
Cited by 8 opinions  |  Published
[*910] PER CURIAM:

Without regard to the tax court's analysis of whether the federal grazing privileges are leases or licenses, the decision of the tax court, 81 T.C. 983, is affirmed on the basis of that court’s analysis of 26 U.S.C. § 178. Section 178 does not permit the claimed deductions as to privileges or leases such as those involved here which the proof showed could be renewed indefinitely.

AFFIRMED.