Legal Opinion
Guy B. Bailey, Jr., Lois M. Bailey, Bernard B. Neuman and Miriam Neuman v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided August 21, 1990No. 387, Docket 89-4088PublishedCited by 17 opinions
1Opinion of the Court
LEVAL, District Judge:
Taxpayers, Guy Bailey, Lois Bailey, Bernard Neuman and Miriam Neuman, bring this appeal from an adverse judgment entered by the United States Tax Court, Irene Scott J., on April 10, 1989 following a trial before Special Trial Judge John J. Pajak. Bailey v. Commissioner, 90 T.C. 558 (1988).
The appeal .relates to certain disallowed tax deductions flowing from the taxpayers’ shares as limited partners in two investment partnerships, which purchased rights in several motion pictures from Columbia Pictures Corp. The Commissioner disallowed the deductions and determined a…
2Cases cited15 opinions
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Helvering v. CliffordSupreme Court of the United States · 1940
- United States v. DavisSupreme Court of the United States · 1962
- Helvering v. F. & R. Lazarus & Co.Supreme Court of the United States · 1939
- Estate of Charles T. Franklin, Deceased v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1976
10 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Harvey Jacobson and Marcia Jacobson v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1990
- Altria Group, Inc. v. United StatesCourt of Appeals for the Second Circuit · 2011
- Arevalo v. CommissionerCourt of Appeals for the Fifth Circuit · 2006
- Halliburton Company v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1991
- John D. Upham, and Estate of Marion B. Upham, Deceased, John D. Upham, Personal Representative v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1991
12 more not listed; retrieve them via the Exa API.