Legal Opinion
Stephen Bolaris and Valerie H. Bolaris v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided November 22, 1985No. 84-7188, 84-7382PublishedCited by 25 opinions
1Opinion of the Court
CYNTHIA HOLCOMB HALL, Circuit Judge:
I. FACTS.
The taxpayers, Stephen and Valerie H. Bolaris (the “Bolarises”), purchased a home in San Jose, California, in April 1975 for $44,000 and used it as their principal residence until October 1977, when they moved into a new home they had constructed at a cost of $107,040. They attempted to sell their old home continuously from July 1977 until it was sold in August 1978 for $70,-000.
In the beginning, the Bolarises tried unsuccessfully for 90 days to sell their old home. At that point they rented the home on a month-to-month basis (to “lessen the burden…
2Cases cited12 opinions
- Jasionowski v. CommissionerUnited States Tax Court · 1976
- Allen v. CommissionerUnited States Tax Court · 1979
- Robinson v. CommissionerUnited States Tax Court · 1943
- Newcombe v. CommissionerUnited States Tax Court · 1970
- Grant v. CommissionerUnited States Tax Court · 1985
7 more not listed; retrieve them via the Exa API.
3Cited by25 opinions
- Vukasovich, Inc. v. Commissioner of Internal Revenue, Vukasovich, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1986
- Polakof v. CommissionerCourt of Appeals for the Ninth Circuit · 1987
- Antonides v. CommissionerCourt of Appeals for the Fourth Circuit · 1990
- Thomas v. CommissionerUnited States Tax Court · 1989
- Independent Electric Supply, Inc. v. CommissionerCourt of Appeals for the Ninth Circuit · 1986
20 more not listed; retrieve them via the Exa API.