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. Commissioner
Statutes interpreted (leading-cases list)
#1 26 U.S.C. § 178 cited 1× in this case · 1 total citations of statute
Top citers, strongest first. 2 distinct citers. How cited ↗
discussed Cited "see" Munford, Inc. v. Commissioner (2×)
unknown court · 1986 · signal: see · confidence high
See Uecker v. *489 , 81 T.C. 983 , 998 (1983) , affd. per curiam on another issue 766 F.2d 909 (5th Cir. 1985) ; Evans v. Commissioner , 48 T.C. 704 , 709 (1967) , *115 affd. per curiam 413 F.2d 1047 (9th Cir. 1969) ; Rule 142(a), Tax Court Rules of Practice and Procedure.
discussed Cited "see" Miyamoto v. Commissioner
Tax Ct. · 1986 · signal: see · confidence high
See Uecker v. Commissioner, 81 T.C. 983 , 998 (1983) , affd. per curiam on another issue 766 F.2d 909 (5th Cir. 1985) ; Evans v. Commissioner, 48 T.C. 704 , 709 (1967) , affd. per curiam 413 F.2d 1047 (9th Cir. 1969) ; Rule 142(a) .
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.
766 F.2d 909
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.