Legal Opinion
Blitzer v. United States
United States Court of Claims
Decided July 14, 1982No. 426-76PublishedCited by 31 opinions
1Opinion of the Court
PER CURIAM:*
In this suit for refund of 1973 income
taxes, plaintiffs seek to deduct Arnold Blitzer’s distributive share of the reported losses for that year of a real estate partnership, Terrace Investors, Ltd., in which he was a limited partner, while defendant denies that the partnership actually suffered the losses claimed for that year. The case was tried before Trial Judge Miller.
The partnership constructed, and now owns and operates, an 80-unit multifamily housing project for low-income families in McAllen, Texas. The project, known as Ivy Terrace Apartments, was constructed and is…
2Cases cited75 opinions
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Knetsch v. United StatesSupreme Court of the United States · 1960
- United States v. GilmoreSupreme Court of the United States · 1963
- Old Colony Railroad v. CommissionerSupreme Court of the United States · 1932
- Commissioner v. TellierSupreme Court of the United States · 1966
70 more not listed; retrieve them via the Exa API.
3Cited by31 opinions
- Estate of Thomas v. CommissionerUnited States Tax Court · 1985
- Johnsen v. CommissionerUnited States Tax Court · 1984
- Sealy Power, Ltd. v. CommissionerCourt of Appeals for the Fifth Circuit · 1995
- Hoopengarner v. CommissionerUnited States Tax Court · 1983
- McManus v. CommissionerUnited States Tax Court · 1987
26 more not listed; retrieve them via the Exa API.