Legal Opinion
Filios v. Commissioner
Court of Appeals for the First Circuit
Decided August 22, 2000No. 99-2180PublishedCited by 22 opinions
1Opinion of the Court
TORRUELLA, Chief Judge.
This appeal arises from a decision of the United States Tax Court finding petitioners Louis A. Filios and Emma L. Filios liable for deficiencies in their 1992 and 1993 income tax payments. The question presented to the Tax Court was whether petitioner Louis Filios was pursuing horse racing and breeding for the primary purpose of earning a profit during the years in question. The Tax Court held that the requisite profit motive was lacking. See generally Filios v. Commissioner, No. 15719-96, 1999 WL 163035 (U.S.Tax Ct.1999).
For the reasons stated below, we affirm the…
2Cases cited8 opinions
- Estate of Sydney S. Baron, Sylvia S. Baron, Administratrix, and Sylvia S. Baron v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1986
- Hunter Faulconer, Sr. And Mary T. Faulconer v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1984
- Westbrook v. CommissionerCourt of Appeals for the Fifth Circuit · 1995
- Thomas C. Burger and Marian E. Burger v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1987
- Daniel E. Hendricks Barbara E. Hendricks v. Commissioner of the Internal Revenue ServiceCourt of Appeals for the Fourth Circuit · 1994
3 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- Keating v. CommissionerCourt of Appeals for the Eighth Circuit · 2008
- Capital Video Corp. v. CommissionerCourt of Appeals for the First Circuit · 2002
- Estate of Harold Stuller v. United StatesCourt of Appeals for the Seventh Circuit · 2016
- Free-Pacheco v. United StatesUnited States Court of Federal Claims · 2014
- Knudsen v. Comm'rUnited States Tax Court · 2007
17 more not listed; retrieve them via the Exa API.