Legal Opinion
Arevalo v. Commissioner
Court of Appeals for the Fifth Circuit
Decided November 7, 2006No. 05-61129PublishedCited by 24 opinions
1Opinion of the Court
EDITH BROWN CLEMENT, Circuit Judge:
In this pro se appeal from the United States Tax Court, Edward Arevalo challenges the Tax Court’s determination that he was not allowed either a depreciation deduction under 26 U.S.C. § 167 or a tax credit under 26 U.S.C. § 44. Finding no error, we affirm.
I. FACTS AND PROCEEDINGS
In 2001, Arevalo participated in a telephone investment program promoted by Alpha Telecom, Inc., which solicited numerous individuals to invest in payphones, allegedly modified with features like longer cords and volume control, that could be used by persons with disabilities. It…
2Cases cited14 opinions
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
- Frank Lyon Co. v. United StatesSupreme Court of the United States · 1978
- Interstate Transit Lines v. CommissionerSupreme Court of the United States · 1943
- Securities and Exchange Commission v. Paul S. Rubera, Securities and Exchange Commission v. Paul S. RuberaCourt of Appeals for the Ninth Circuit · 2003
- Houchins v. CommissionerUnited States Tax Court · 1982
9 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- Whitehouse Hotel Ltd. Partnership v. CommissionerCourt of Appeals for the Fifth Circuit · 2010
- Green v. CommissionerCourt of Appeals for the Fifth Circuit · 2007
- Southgate Master Fund, L.L.C. Ex Rel. Montgomery Capital Advisors, LLC v. United StatesCourt of Appeals for the Fifth Circuit · 2011
- Calloway v. CommissionerUnited States Tax Court · 2010
- Terrell v. CommissionerCourt of Appeals for the Fifth Circuit · 2010
19 more not listed; retrieve them via the Exa API.