Legal Opinion
Newman v. Commissioner
Court of Appeals for the Second Circuit
Decided January 23, 1990No. 551, Docket 89-4051PublishedCited by 16 opinions
1Opinion of the Court
TIMBERS, Circuit Judge:
Appellants John H. Newman and Claudia C. Newman (collectively “Newman”) appeal from a decision filed November 30, 1988, and entered January 17, 1989, in the United States Tax Court, Mary Ann Cohen, Judge, which determined a deficiency totaling $5,556 for the tax year 1982 in Newman’s federal income taxes. 56 T.C.M. (CCH) 748 (1988).
The appeal arises from an investment tax credit (“ITC”) that Newman claimed for his purchase of a tractor-trailer truck in 1982. The Commissioner of Internal Revenue (“Commissioner”) disallowed the credit. The Tax Court upheld the…
2Cases cited22 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Pullman-Standard v. SwintSupreme Court of the United States · 1982
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Frank Lyon Co. v. United StatesSupreme Court of the United States · 1978
- Helvering v. F. & R. Lazarus & Co.Supreme Court of the United States · 1939
17 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- United States v. Monroe Adlman, as Officer and Representative of Sequa CorporationCourt of Appeals for the Second Circuit · 1998
- Jade Trading, LLC ex rel. Ervin Capital, LLC v. United StatesUnited States Court of Federal Claims · 2007
- Long Term Capital Holdings v. United StatesDistrict Court, D. Connecticut · 2004
- Altria Group, Inc. v. United StatesCourt of Appeals for the Second Circuit · 2011
- Bank of New York Mellon Corp. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 2015
11 more not listed; retrieve them via the Exa API.