Legal Opinion
George L. Theophelis and Arlene Theophelis v. United States
Court of Appeals for the Sixth Circuit
Decided December 27, 1984No. 83-1828PublishedCited by 5 opinions
1Opinion of the Court
KEITH, Circuit Judge.
This is an appeal by the plaintiffs, George L. Theophelis and Arlene Theophelis, from a reported decision of the United States District Court for the Eastern District of Michigan granting summary judgment in favor of the United States. Theophelis v. United States, 571 F.Supp. 516 (E.D.Mich.1983). The Theophelises initiated this action under 28 U.S.C. § 1346(a)(1) seeking a refund of income taxes for the years 1976 through 1978. The taxpayers claim that the Internal Revenue Service incorrectly disallowed a depreciation deduction for a covenant not to compete acquired in…
2Cases cited8 opinions
- Ullman v. CommissionerCourt of Appeals for the Second Circuit · 1959
- Charles W. Balthrope and Mary v. Balthrope v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1966
- Major v. CommissionerUnited States Tax Court · 1981
- Wilson Athletic Goods Mfg. Co., Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1955
- Peterson Machine Tool, Inc. v. CommissionerUnited States Tax Court · 1982
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3Cited by5 opinions
- James A. Patterson and Dorothy A. Patterson v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1987
- Banc One Corp. v. CommissionerUnited States Tax Court · 1985
- Jones v. United StatesDistrict Court, N.D. Ohio · 1994
- Banc One Corp. v. CommissionerUnited States Tax Court · 1985
- Daniel R. McCarthy v. United States of America (Irs)Court of Appeals for the Sixth Circuit · 1986