Legal Opinion
United States v. Rogers
Court of Appeals for the Ninth Circuit
Decided May 1, 1941No. 9489PublishedCited by 46 opinions
1Opinion of the Court
HANEY, Circuit Judge.
Two appeals regarding recovery of income taxes paid by the taxpayers for the years 1929 and 1930 are presented.
The taxpayers in 1920 purchased for $55,000 a parcel oí real property in Beverly Hills, California, improved with a residence, and in the following year made alterations to and installed improvements in the house at a cost of $48,777.33. At the same time they made further improvements to the property as follows: swimming pool at a cost of $1,930.15; fence at a cost of $4,650; barn al a cost of $8,366.-25; garage at a cost of $6,124.98; shrubbery al a cost of…
2Cases cited4 opinions
- Matheson v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1931
- Lynch v. Oregon Lumber Co.Court of Appeals for the Ninth Circuit · 1939
- Leftwitch v. LecanuSupreme Court of the United States · 1867
- Dayton Co. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1937
3Cited by46 opinions
- Fay v. HelveringCourt of Appeals for the Second Circuit · 1941
- Mitchell v. CommissionerUnited States Tax Court · 1964
- Rosenberg v. Commisssioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1952
- John A. Maher and Madeline K. Maher v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1982
- Kilroe v. CommissionerUnited States Tax Court · 1959
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