Grow v. Commissioner
United States Tax Court
In 1975, petitioners, through a partnership, purchased a mobile home park which included a private water and sewer distribution system. At the time of purchase, the original developer and seller of this mobile home park, M & H Investment, had rented 82 of 398 mobile home sites. After the partnership acquired this property, it leased this mobile home park back to M & H Investment.
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In 1975, petitioners, through a partnership, purchased a mobile home park which included a private water and sewer distribution system. At the time of purchase, the original developer and seller of this mobile home park, M & H Investment, had rented 82 of 398 mobile home sites. After the partnership acquired this property, it leased this mobile home park back to M & H Investment. In 1976, the lease terminated, and the partnership assumed responsibility for the management of the mobile home park. The partnership maintained two separate businesses; that is, it was in the business of providing…
1Opinion of the Court
David S. Grow, Judith W. Grow, Robert G. Wilson, Rochelle R. Wilson, Raymond O. Christensen, Cicily M. Christensen, Jerald J. Bergera, Anne B. Bergera, Maurice K. Roskelley, Marilyn M. Roskelley, Robert H. Nelson, and Barbara K. Nelson, Petitioners v. Commissioner of Internal Revenue, Respondent; George A. Francom and Armanell Francom, Petitioners v. Commissioner of Internal Revenue, Respondent
Grow v. Commissioner
Docket Nos. 20871-80, 23209-80
United States Tax Court
80 T.C. 314; 1983 U.S. Tax Ct. LEXIS 122; 80 T.C. No. 9;
January 31, 1983, Filed
Decisions will be entered under Rule 155.
In 1975,…
2Cases cited18 opinions
- Dreicer v. CommissionerUnited States Tax Court · 1982
- Golanty v. CommissionerUnited States Tax Court · 1979
- Brannen v. CommissionerUnited States Tax Court · 1982
- Achiro v. CommissionerUnited States Tax Court · 1981
- Nat Harrison Assoc., Inc. v. CommissionerUnited States Tax Court · 1964
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