Legal Opinion
Hopp v. United States
District Court, S.D. Iowa
Decided March 24, 1987No. Civ. No. 86-1-WPublishedCited by 3 opinions
1Opinion of the Court
ORDER
DONALD E. O’BRIEN, Chief Judge.
This matter is before the Court on defendant’s motion for summary judgment. A hearing was held on February 17, 1987. After careful consideration of the parties’ *801briefs and arguments, the Court grants defendant’s motion.
On July 29, 1980, plaintiffs purchased a heat pump for $3,600.75. They then claimed a Residential Energy Source System Credit on their tax return in the amount of $1,440.30, pursuant to 26 U.S.C. § 23. The Internal Revenue Service disallowed this deduction, claiming that the heat pump does not derive its heat from a geothermal deposit.…
2Cases cited5 opinions
- Automobile Club of Mich. v. CommissionerSupreme Court of the United States · 1957
- Lyng v. PayneSupreme Court of the United States · 1986
- Peach v. CommissionerUnited States Tax Court · 1985
- Rabenold v. CommissionerUnited States Tax Court · 1985
- Reddy v. CommissionerUnited States Tax Court · 1984
3Cited by3 opinions
- United States v. Mark Fisher, United States of America v. Devon Sutton, A.K.A. Devon Daniel Sutton, United States of America v. Arthur RobertsonCourt of Appeals for the Eleventh Circuit · 2002
- E.B. v. U.S. Department of StateDistrict Court, District of Columbia · 2022
- United States v. Pepper's Steel & Alloys, Inc.Court of Appeals for the Eleventh Circuit · 2002