Legal Opinion
Louis A. And Merridawn Browning v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided December 5, 1989No. 88-7426PublishedCited by 16 opinions
1Opinion of the Court
FERNANDEZ, Circuit Judge:
Louis and Merridawn Browning (“The Brownings”) appeal the Tax Court’s decision that they were not entitled to depreciate three antique violins and that they were not entitled to an investment tax credit for one of the violins. The Brownings also appeal the Tax Court’s decision not to allow them to deduct certain expenses incurred in maintaining a music practice room in their home. The Tax Court upheld the finding by the Commissioner of Internal Revenue (“the Commissioner”) that the Brownings were not entitled to depreciate their violins, nor claim an investment tax…
2Cases cited6 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Massey Motors, Inc. v. United StatesSupreme Court of the United States · 1960
- United States v. ScovilSupreme Court of the United States · 1955
- Stanley D. Pomarantz and Linda Burnett Pomarantz v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1988
- James L. Smith and Carolyn S. Smith v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1986
1 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Simon v. Comm'rUnited States Tax Court · 1994
- Richard L. Simon and Fiona Simon v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1995
- Charles Reynolds and Beatrice Reynolds v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 2002
- Brian P. Liddle Brenda H. Liddle v. Commissioner of the Internal Revenue ServiceCourt of Appeals for the Third Circuit · 1995
- Kurzet v. CommissionerCourt of Appeals for the Tenth Circuit · 2000
11 more not listed; retrieve them via the Exa API.