Legal Opinion
William M. Casey and Liou Dien-Mei Casey v. Commissioner of Internal Revenue
Court of Appeals for the Tenth Circuit
Decided September 30, 1987No. 85-2543PublishedCited by 5 opinions
1Opinion of the Court
LOGAN, Circuit Judge.
William M. and Liou Dien-Mei Casey appeal from a decision of the United States Tax Court assessing a deficiency on their 1979 federal income tax return.
The only issue on appeal is whether the Caseys may deduct as “general sales taxes” under I.R.C. § 164(a)(4), as it existed before 1986,1 amounts paid as New Mexico gross receipts taxes by the builder of a residence sold to them. The Caseys assert that they met the requirements of the statute and that Treas.Reg. § 1.164-3(e)(l) (1964), which they do not satisfy, invalidly interprets the statute. Alternatively, they argue…
2Cases cited6 opinions
- Commissioner v. South Texas Lumber Co.Supreme Court of the United States · 1948
- Helvering v. WinmillSupreme Court of the United States · 1938
- Reconstruction Finance Corporation v. Beaver CountySupreme Court of the United States · 1946
- Paragon Jewel Coal Co. v. CommissionerSupreme Court of the United States · 1965
- Garrison General Tire Service, Inc. v. MontgomeryNew Mexico Supreme Court · 1965
1 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Isaacs v. BowenCourt of Appeals for the Second Circuit · 1989
- Isaacs v. BowenCourt of Appeals for the Second Circuit · 1989
- Clayton v. United StatesUnited States Court of Federal Claims · 1995
- Isaacs v. BowenDistrict Court, S.D. New York · 1988
- William M. Casey and Liou Dien-Mei Casey v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1987