Legal Opinion
Laurence S. Ames and Joy A. Ames v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided September 26, 1980No. 78-2637PublishedCited by 9 opinions
1Opinion of the Court
SNEED, Circuit Judge:
The petitioners-appellants, the Ames, claimed deductions for the depreciation of improvements built to a lessee’s specifications, and the respondent-appellee Commissioner disallowed them, asserting that the appellants assumed too brief a useful life for the assets. The Tax Court agreed. On appeal the taxpayers argue that the Tax Court misunderstood the substantive law, imposed too heavy a burden of proof, and erred in its principal finding of fact. This court’s jurisdiction rests on 26 U.S.C. § 7482(a) (1976). We affirm.
The Ames, who are husband and wife, claimed the…
2Cases cited12 opinions
- Massey Motors, Inc. v. United StatesSupreme Court of the United States · 1960
- United States v. FlannerySupreme Court of the United States · 1925
- Electric & Neon, Inc. v. CommissionerUnited States Tax Court · 1971
- Hertz Corp. v. United StatesSupreme Court of the United States · 1960
- Southeastern Bldg. Corp. v. Commissioner of Int. Rev.Court of Appeals for the Fifth Circuit · 1945
7 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Southern Pacific Transp. Co. v. CommissionerUnited States Tax Court · 1980
- Watson Land Company v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1986
- Maier Brewing Co. v. CommissionerUnited States Tax Court · 1987
- Midwest Processing Co. v. McHenry County Ex Rel. McHenry County Board of CommissionersNorth Dakota Supreme Court · 1991
- Hodges v. CommissionerUnited States Tax Court · 1985
4 more not listed; retrieve them via the Exa API.