Legal Opinion
Holmes v. United States
District Court, W.D. New York
Decided November 17, 1994No. 91-CV-0737E(M)PublishedCited by 1 opinion
1Opinion of the Court
MEMORANDUM AND ORDER
ELFVIN, District Judge.
Presently before this Court is a renewal of the defendant’s motion for judgment as a matter of law pursuant to Rule 50(b) of the Federal Rules of Civil Procedure (“FRCvP”) or, in the alternative, for a new trial pursuant to FRCvP 59. For the reasons stated herein below, both reliefs will be denied.
Involved herein are a cooperative apartment in Brooklyn Heights, N.Y. and the tax deductions taken by the above-named plaintiffs — a mother and her son 1 — pursuant to their partnership’s shares in the cooperative corporate owner of the building wherein the…
2Cases cited13 opinions
- Manhattan General Equipment Co. v. Commissioner of Internal RevenueSupreme Court of the United States · 1936
- James Dunlap-Mcculler v. The Riese Organization Mannu Sohi Robert Gladstone Gary ChielmewskiCourt of Appeals for the Second Circuit · 1992
- Smith v. Lightning Bolt Productions, Inc.Court of Appeals for the Second Circuit · 1988
- Coca-Cola Bottling Co. of Elizabethtown, Inc. v. Coca-Cola Co.Supreme Court of the United States · 1993
- Fishman v. CommissionerUnited States Tax Court · 1969
8 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Eugene Holmes, Margaret Holmes, as Voluntary Administrator for Eugene Holmes (Deceased), and Mark Holmes v. United StatesCourt of Appeals for the Second Circuit · 1996