Legal Opinion
Davis v. Commissioner
Court of Appeals for the Sixth Circuit
Decided October 27, 1978No. 76-2283PublishedCited by 13 opinions
1Opinion of the Court
PECK, Senior Circuit Judge.
Petitioners-appellants, who are the taxpayers in the present case, have perfected this appeal from a decision of the Tax Court, which has held that .the taxpayers could not legally deduct losses arising from the ownership and operation of apartment buildings and thus were liable, as had been determined by respondent-appellee Commissioner, for income tax deficiencies for the taxable year 1969, when the losses had been taken. Davis, et al. v. Commissioner, 66 T.C. 260 (1976). We affirm.
I
The present case arises out of the Commissioner’s disallowance of what the…
2Cases cited20 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Gregory v. HelveringSupreme Court of the United States · 1935
- Helvering v. CliffordSupreme Court of the United States · 1940
- Commissioner v. Court Holding Co.Supreme Court of the United States · 1945
- Helvering v. TaylorSupreme Court of the United States · 1935
15 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Belz Inv. Co. v. CommissionerUnited States Tax Court · 1979
- Swift Dodge v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1982
- Roger M. Dolese and Susan B. Dolese v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1987
- Cottage Sav. Asso. v. CommissionerUnited States Tax Court · 1988
- David W. Keats v. United StatesCourt of Appeals for the Sixth Circuit · 1988
8 more not listed; retrieve them via the Exa API.