DISCLAIMER:  Any unofficial case summaries below are prepared by the clerk's office
                        as a courtesy to the reader. They are not part of the opinion of the court.

132924P.pdf   09/10/2014  Donald Meinhardt  v.  CIR
   U.S. Court of Appeals Case No:  13-2924
   The United States Tax Court   
   [PUBLISHED] [Loken, Author, with Beam and Gruender, Circuit Judges] 
   Tax Court Appeal. The Tax Court did not err in denying taxpayers' 
   challenge to a deficiencies ruling as taxpayers failed to prove that their 
   disallowed deductions were tied to a real estate property rental business 
   for purposes of 26 U.S.C. Sec. 162 or related to property held for the 
   production of income within the meaning of 26 U.S.C. Sec. 212.