Grow v. Commissioner
United States Tax Court
In 1975, petitioners, through a partnership, purchased a mobile home park which included a private water and sewer distribution system. At the time of purchase, the original developer and seller of this mobile home park, M & H Investment, had rented 82 of 398 mobile home sites. After the partnership acquired this property, it leased this mobile home park back to M & H Investment.
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In 1975, petitioners, through a partnership, purchased a mobile home park which included a private water and sewer distribution system. At the time of purchase, the original developer and seller of this mobile home park, M & H Investment, had rented 82 of 398 mobile home sites. After the partnership acquired this property, it leased this mobile home park back to M & H Investment. In 1976, the lease terminated, and the partnership assumed responsibility for the management of the mobile home park. The partnership maintained two separate businesses; that is, it was in the business of providing…
1Opinion of the Court
Korner, Judge:
Respondent determined deficiencies in petitioners’ Federal income taxes as follows:
Petitioners Year Deficiency
David S. and Judith W. Grow . 1973 $99.00
1974 1,108.00
Robert G. and Rochelle R. Wilson . 1975 2,237.00
Raymond O. and Cicily M. Christensen . 1972 $483.00
1975 3,682.00
Jerald J. and Anne B. Bergera . 1975 2,445.72
Maurice K. and Marilyn M. Roskelley . 1975 3,060.62
Robert H. and Barbara K. Nelson . 1975 6,038.30
George A. and Armanell Francom . 1975 7,299.00
By order of this Court, these cases were consolidated for purposes of trial, briefing, and opinion.
The ultimate issue…
2Cases cited17 opinions
- Dreicer v. CommissionerUnited States Tax Court · 1982
- Golanty v. CommissionerUnited States Tax Court · 1979
- Brannen v. CommissionerUnited States Tax Court · 1982
- Achiro v. CommissionerUnited States Tax Court · 1981
- Nat Harrison Assoc., Inc. v. CommissionerUnited States Tax Court · 1964
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3Cited by10 opinions
- Waddell v. CommissionerUnited States Tax Court · 1986
- Levy v. CommissionerUnited States Tax Court · 1988
- Helfand v. CommissionerUnited States Tax Court · 1984
- Hub City Foods, Incorporated v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1989
- Grow v. CommissionerUnited States Tax Court · 1983
5 more not listed; retrieve them via the Exa API.