(Download) "Clark v. Commissioner of Internal Revenue" by United States Court of Appeals for the Tenth Circuit # Book PDF Kindle ePub Free
eBook details
- Title: Clark v. Commissioner of Internal Revenue
- Author : United States Court of Appeals for the Tenth Circuit
- Release Date : January 16, 1991
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 62 KB
Description
Order AND JUDGMENT After examining the briefs and appellate record, this panel has determined unanimously that oral argument would not materially assist the determination of this appeal. See Fed. R. App. P. 34(a); 10th Cir. R. 34.1.9. The cause is therefore ordered submitted without oral argument. Appellant, Earl D. Clark, challenges a United States Tax Court decision disallowing claimed deductions on his 1983 and 1984 federal tax returns for business activity as an author. The tax court found that Clark's effort to write a book about Abraham, while employed as an associate at a Salt Lake City law firm, was a labor of love rather than an activity engaged in for profit within the meaning of 26 U.S.C. § 183(a). Rec., vol. I, doc. 17 at 10.
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