Legal Opinion
Daniel E. Hendricks Barbara E. Hendricks v. Commissioner of the Internal Revenue Service
Court of Appeals for the Fourth Circuit
Decided August 10, 1994No. 93-2453PublishedCited by 29 opinions
1Opinion of the Court
Affirmed by published opinion. Judge ELLIS wrote the opinion, in which Chief Judge ERVIN and Judge MICHAEL joined.
OPINION
ELLIS, District Judge:
Appellants, a West Virginia surgeon and his wife, 1 appeal a United States Tax Court decision disallowing certain deductions and finding that defendants owed additional taxes. This result followed the Tax Court’s determination that appellants’ operation of a farm in Jefferson County, West Virginia did not constitute an activity “engaged in for profit” within the meaning of Internal Revenue Code § 183. Because we find that the Tax Court’s determination…
2Cases cited11 opinions
- Anderson v. City of Bessemer CitySupreme Court of the United States · 1985
- United States v. United States Gypsum Co.Supreme Court of the United States · 1948
- Golanty v. CommissionerUnited States Tax Court · 1979
- Commissioner v. GroetzingerSupreme Court of the United States · 1987
- Margit Sigray Bessenyey v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1967
6 more not listed; retrieve them via the Exa API.
3Cited by29 opinions
- Westbrook v. CommissionerCourt of Appeals for the Fifth Circuit · 1995
- Hyman S. Zfass v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1997
- KING v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Filios v. CommissionerCourt of Appeals for the First Circuit · 2000
- Lofstrom v. Comm'rUnited States Tax Court · 2005
24 more not listed; retrieve them via the Exa API.