JEFFREY HAROLD NEHER, PETITIONER-APPELLANT,
v.
COMMISSIONER OF INTERNAL REVENUE, RESPONDENT-APPELLEE
JEFFREY HAROLD NEHER, PETITIONER-APPELLANT,
COMMISSIONER OF INTERNAL REVENUE, RESPONDENT-APPELLEE
882 F.2d 217
United States Court of Appeals for the Sixth Circuit (1989)
Opinion of the Court
On June 5, 1989, the Supreme Court rendered its decision in Hernandez v. Commissioner, — U.S. -, 109 S.Ct. 2136, 104 L.Ed.2d 766 (1989). In light of Hernandez, we accordingly grant the Respondent’s petition for rehearing, deny the Petitioner’s motion for remand, vacate our pri-or decision in Neher v. Commissioner, 852 F. 2d 848 (6th Cir.1988), and affirm the Tax Court’s decision denying Neher’s federal tax deductions.
Cases With Similar Vibessemantic neighbors from the corpus
Citator
Authorities Cited
- Hernandez v. Commissioner of Internal Revenue, 490 U.S. 680 (U.S. 1989)
- Neher v. Commissioner OF Internal Revenue, 852 F.2d 848 (6th Cir. 1988)