Legal Opinion
Lowry v. United States
District Court, D. New Hampshire
Decided November 1, 1974No. Civ. A. 73-285PublishedCited by 2 opinions
1Opinion of the Court
OPINION
BOWNES, District Judge.
Plaintiffs bring this action to recover federal income taxes and interest, in the amount of $1,072, which they allege were erroneously or illegally assessed and collected. Jurisdiction is based on 28U.S.C. § 1346(a)(1).
The issue is whether plaintiffs, who ceased to use their summer house as residential property in 1967 and immediately offered it for sale without attempting to rent the property, converted it into “income producing property,” thereby entitling them to deduct the maintenance expenses incurred after it was put on the market and prior to its sale in…
2Cases cited10 opinions
- Riss v. CommissionerUnited States Tax Court · 1971
- Leslie v. CommissionerUnited States Tax Court · 1946
- Robinson v. CommissionerUnited States Tax Court · 1943
- Newcombe v. CommissionerUnited States Tax Court · 1970
- Commissioner of Internal Revenue v. Hulet P. Smith and Loma M. SmithCourt of Appeals for the Ninth Circuit · 1968
5 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- McAuley v. CommissionerUnited States Tax Court · 1976
- Perry v. CommissionerUnited States Tax Court · 1977