Safstrom v. Comm’r, 42 F.3d 1401 (9th Cir. 1994)

Thomas and Lana Safstrom appeal the Tax Court’s decision upholding the Commissioner’s conclusion that the Safstroms are liable for federal income tax deficiencies. The Tax Court and the Commissioner determined that the Safstroms improperly claimed deductions and credits for monies expended on research activities. We review the Tax Court’s decision under the clearly erroneous standard. […]