Legal Opinion
Peter J. Vaughn v. The United States
Court of Appeals for the Federal Circuit
Decided August 1, 1984No. Appeal 84-538PublishedCited by 7 opinions
1Opinion of the Court
KASHIWA, Circuit Judge.
Taxpayer, a former partner in Pepper-tree Apartments III, Ltd., appeals from a judgment of the Claims Court denying him a refund for $11,752.40 in income taxes paid for the years 1976 and 1977, 3 Cl.Ct. 316 (1984). The Claims Court held that Peppertree Apartments III, Co. (the corporation) was the owner of an apartment complex for federal tax purposes, and therefore, that certain losses generated by the property were attributable to the corporation and not to the partnership as claimed by taxpayer. We affirm the decision of the trial court on the ground that the…
2Cases cited10 opinions
- Moline Properties, Inc. v. CommissionerSupreme Court of the United States · 1943
- David W. Heisig v. The United StatesCourt of Appeals for the Federal Circuit · 1983
- National Carbide Corp. v. CommissionerSupreme Court of the United States · 1949
- Harrison Property Management Co. v. United StatesUnited States Court of Claims · 1973
- Roccaforte v. CommissionerUnited States Tax Court · 1981
5 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Benjamin Raphan and Myrna Raphan v. The United StatesCourt of Appeals for the Federal Circuit · 1985
- Florenz R. Ourisman and Betty Joan Ourisman v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1985
- Bollinger v. CommissionerCourt of Appeals for the Sixth Circuit · 1986
- Bollinger v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1986
- Cagle v. CommissionerUnited States Tax Court · 1990
2 more not listed; retrieve them via the Exa API.