Thomas A. Safstrom Lana G. Safstrom v. Commissioner Internal Revenue Service

42 F.3d 1401 74 A.F.T.R.2d 94 -7284, 95-1 USTC P 50,030 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Thomas A. SAFSTROM; Lana G. Safstrom, Petitioners-Appellants, v. COMMISSIONER INTERNAL REVENUE SERVICE, Respondent-Appellee. No. 93-70444. United States Court of Appeals, Ninth Circuit. Argued and Submitted Nov. 2, 1994. Decided Nov. 30, 1994. Before: GIBSON, * HUG, and POOLE, Circuit Judges. 1 MEMORANDUM ** 2 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. Independent Elec. Supply, Inc. v. Commissioner, 781 F.2d 724 , 727 (9th Cir.1986). 3 The Safstroms claim they are entitled to a deduction under section 174 of the Internal Revenue…