Legal Opinion
Bernard M. Barenholtz v. The United States
Court of Appeals for the Federal Circuit
Decided February 19, 1986No. Appeal 85-2250PublishedCited by 32 opinions
1Opinion of the Court
EDWARD S. SMITH, Circuit Judge.
Plaintiff-appellant Bernard M. Barenholtz (Barenholtz) appeals from a United States Claims Court judgment dismissing his suit for refund of federal income taxes for the years 1975, 1976, and 1977. The Claims Court concluded that Barenholtz could not deduct interest on loans which were used to carry tax-exempt bonds to the extent the interest was attributable to the portions of the loans secured by the tax-exempt bonds. The court ruled that the Government’s computation of tax liability was correct and that Barenholtz was not entitled to any refund. We affirm.
Issue…
2Cases cited10 opinions
- Helvering v. TaylorSupreme Court of the United States · 1935
- Denman v. SlaytonSupreme Court of the United States · 1931
- The Wisconsin Cheeseman, Inc. v. United StatesCourt of Appeals for the Seventh Circuit · 1968
- Illinois Terminal Railroad Company v. The United StatesUnited States Court of Claims · 1967
- Springfield Street Railway Company v. The United StatesUnited States Court of Claims · 1963
5 more not listed; retrieve them via the Exa API.
3Cited by32 opinions
- Grapevine Imports, Ltd. v. United StatesUnited States Court of Federal Claims · 2007
- Consolidated Edison Co. v. United StatesUnited States Court of Federal Claims · 2009
- Ron Lykins, Inc. v. Comm'rUnited States Tax Court · 2009
- Dallin v. United StatesUnited States Court of Federal Claims · 2004
- Cencast Services, L.P. v. United StatesUnited States Court of Federal Claims · 2010
27 more not listed; retrieve them via the Exa API.