Legal Opinion
Jerome S. Moss, Sandra Moss, Sharon M. Alesia, Herb Alpert, and Lani Alpert v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided October 28, 1987No. 86-7398PublishedCited by 30 opinions
1Opinion of the Court
NELSON, Circuit Judge:
By this appeal, Jerome and Sandra Moss, Sharon Alesia, and Herb and Lani Alpert (“taxpayers”) challenge the tax court’s holding in Moss v. Commissioner, 51 T.C.M. (CCH) 742 (1986), that the taxpayers must capitalize certain normally deductible repair expenses totaling $270,268 because the expenses were incurred in conjunction with an overall plan of capital improvements to a hotel. The parties have stipulated to most of the relevant facts, and the taxpayers do not contest the tax court’s findings of other facts. We note jurisdiction under 26 U.S.C. § 7482 (1982) and…
2Cases cited31 opinions
- Townsend v. SainSupreme Court of the United States · 1963
- Pullman-Standard v. SwintSupreme Court of the United States · 1982
- United States v. Winston Bryant McConneyCourt of Appeals for the Ninth Circuit · 1984
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Trust Under the Will of Bingham v. CommissionerSupreme Court of the United States · 1945
26 more not listed; retrieve them via the Exa API.
3Cited by30 opinions
- In Re Steven Gregory Bammer, Debtor. James M. Murray v. Steven Gregory BammerCourt of Appeals for the Ninth Circuit · 1997
- Kenneth Allen Barbara Allen v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1991
- Eastman v. Eastman (In Re Eastman)United States Bankruptcy Appellate Panel for the Ninth Circuit · 1995
- Psm Holding Corp. v. National Farm Financial Corp.Court of Appeals for the Ninth Circuit · 2018
- Jean Ronald Getty Karin Getty v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1990
25 more not listed; retrieve them via the Exa API.