Legal Opinion
Sartin v. United States
United States Court of Claims
Decided April 24, 1984No. 513-80TPublishedCited by 11 opinions
1Opinion of the Court
OPINION
MAYER, Judge.
Plaintiff Martha Sartin seeks a refund of income tax paid for 1975 based on allocations of loss, depreciation, and investment tax credit to her as a limited partner in a Tennessee limited partnership.
FACTS
The Oaks Office Park partnership was formed in 1973 to construct and operate two garden style office buildings in Nashville, Tennessee. Construction was completed and the buildings were opened for tenant occupancy in mid-1974. The Oaks Office Tower partnership was formed in 1974 to construct and operate an eight-story office building. The building was substantially…
2Cases cited24 opinions
- Helvering v. HorstSupreme Court of the United States · 1940
- Burnet v. HoustonSupreme Court of the United States · 1931
- Commissioner v. National Alfalfa Dehydrating & Milling Co.Supreme Court of the United States · 1974
- United States v. BasyeSupreme Court of the United States · 1973
- Fahs v. MartinCourt of Appeals for the Fifth Circuit · 1955
19 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Estate of Thomas v. CommissionerUnited States Tax Court · 1985
- Cottle v. CommissionerUnited States Tax Court · 1987
- Johnsen v. CommissionerUnited States Tax Court · 1985
- Speck v. United StatesUnited States Court of Federal Claims · 1993
- Boddie-Noell Enterprises, Inc. v. United StatesUnited States Court of Federal Claims · 1996
6 more not listed; retrieve them via the Exa API.