Eighth Circuit: October 14, 2008
Before: Arnold, Murphy, Benton
Full Text: PDF
Tagged: taxation
Authorities Cited: United States Code 26 U.S.C. § 162 26 U.S.C. § 183(a) 26 U.S.C. § 183(b) 26 U.S.C. § 212 26 U.S.C. § 7491 Circuit Courts 809 F.2d 355, 359 908 F.2d 369, 373 224 F.3d 16, 23 394 F.3d 1030, 1034-1035