Mary Jo Wagner, and Jacob Brant Wagner v. Commissioner of Internal Revenue

U.S. Court of Appeals for the Sixth Circuit December 15, 1987

Mary Jo Wagner, and Jacob Brant Wagner v. Commissioner of Internal Revenue, 835 F.2d 880 (6th Cir. 1987)

1987 U.S. App. LEXIS 16340; 1987 WL 25886

Opinion

835 F.2d 880

Unpublished Disposition
NOTICE: Sixth Circuit Rule 24(c) states that citation of unpublished dispositions is disfavored except for establishing res judicata, estoppel, or the law of the case and requires service of copies of cited unpublished dispositions of the Sixth Circuit.
Mary Jo WAGNER, and Jacob Brant Wagner, Petitioners-Appellants,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

No. 87-1598.

United States Court of Appeals, Sixth Circuit.

Dec. 15, 1987.

Before BOYCE F. MARTIN, Jr., MILBURN and ALAN E. NORRIS, Circuit Judges.

ORDER

This case has been referred to a panel of the court pursuant to Rule 9(a), Rules of the Sixth Circuit. Upon examination of the record and briefs, this panel unanimously agrees that oral argument is not necessary. Fed.R.App.P. 34(a).

These pro se plaintiffs appeal the United States Tax Court's decision disallowing their claimed residential energy tax credit. Upon review, we conclude that the Tax Court properly denied the tax credit.

Accordingly, the judgment of the Tax Court is hereby affirmed for the reasons set forth in its opinion dated April 1, 1987. Rule 9(b)(5), Rules of the Sixth Circuit.

Reference

Status: Unpublished