Legal Opinion
Patrick E. Catalano v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided February 15, 2001No. 99-70909PublishedCited by 7 opinions
1Per curiam
Patrick Catalano, an attorney, leased three boats to a corporation organized under subchapter S of the Internal Revenue Code. See 26 U.S.C. §§ 1361-79. He was the sole shareholder and used the boats to entertain clients. The corporation deducted the lease payments on its federal corporate income tax returns, so that the deductions reduced the corporate income that was passed through to Catalano. As the recipient of the lease payments, Catalano included the lease payments on his federal individual income tax returns.
The Tax Court found that Catalano’s boats constituted entertainment facilities…
2Cases cited8 opinions
- Hillsboro National Bank v. CommissionerSupreme Court of the United States · 1983
- Kenneth Allen Barbara Allen v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1991
- David G. Collins Pamela Collins Bernie Gates Maureen Gates Anne Hamsley and David Dister v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1988
- Mary Helen Parker and Jean Parker Griffith v. United StatesCourt of Appeals for the Ninth Circuit · 1997
- Aaron L. Kolom and Serita Kolom v. United StatesCourt of Appeals for the Ninth Circuit · 1986
3 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Fadner v. Commissioner of Revenue ServicesSupreme Court of Connecticut · 2007
- Estate of Harold Stuller v. United StatesCourt of Appeals for the Seventh Circuit · 2016
- Lincir v. CommissionerCourt of Appeals for the Ninth Circuit · 2002
- Revah v. Comm'rUnited States Tax Court · 2010
- Damon R. Becnel v. CommissionerUnited States Tax Court · 2018
2 more not listed; retrieve them via the Exa API.