The Supreme Court won’t review a 2017 U.S. Tax Court case involving exaggerated tax deductions, it said April 15.

The Eighth Circuit agreed with the Tax Court in the case, arguing that the business deductions a former IRS employee and his wife claimed were fraudulent and that the taxpayers were liable for fraud penalties. The Tax Court had said the couple repeatedly concealed income by overstating the deductions.

Henry J. Langer, a former Internal Revenue Service agent, and his wife Patricia K. Langer owed $73,253 in fraud penalties for repeatedly claiming the deductions, the Tax Court ruled.

The Langers had previously claimed deductions for expenses including parties, gifts, flowers, vases, and holiday decorations.

The case was most recently argued in 2018 at the U.S. Court of Appeals for the Eighth Circuit.

The case is Langer v. Commissioner, U.S., No. 17-3682, cert. denied 4/15/19.