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Unvert v. Commissioner

United States Court of Appeals for the Ninth Circuit
656 F.2d 483 (1981)


Facts

Allen Unvert (plaintiff) incorrectly deducted an interest payment from his income in 1969. In 1972, Unvert received a refund for the interest payment. However, Unvert did not report the refunded interest payment as gross income. The commissioner of internal revenue (commissioner) (defendant) issued a notice of deficiency against Unvert, who petitioned the tax court for review. The tax court found for the commissioner. Unvert appealed.

Rule of Law

Issue

Holding and Reasoning (Wright, J.)

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