Gordon R. Kartrude, Jr. v. Commissioner of Internal Revenue
Court of Appeals for the Eleventh Circuit
Non-Argument Calendar.
1Opinion of the Court
CLARK, Circuit Judge:
Taxpayer Gordon Kartrude appeals from a decision of the Tax Court determining deficiencies in his income tax and various additions for the 1980 and 1982 tax years. For the following reasons, this decision is affirmed in part, reversed in part and remanded for a redetermination of the taxpayer’s liability.
I
In 1974, Kartrude purchased for $26,000 fifty percent of the stock of Sport Aircraft, Inc. (“Sport”), a subchapter S corporation, which held title to a stunt plane. The remaining stock of Sport was owned by his wife. Kartrude purchased the plane “as a recreational and…
2Cases cited6 opinions
- Jasionowski v. CommissionerUnited States Tax Court · 1976
- Thomas C. Burger and Marian E. Burger v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1987
- Jerry W. Counts and Rae A. Counts v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1985
- R.L. Goodmon v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1985
- Nason v. CommissionerUnited States Tax Court · 1984
1 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- 48 Fed. R. Evid. Serv. 773, 11 Fla. L. Weekly Fed. C 929 United States of America v. Clifford Kelly Pope, Cross-AppelleeCourt of Appeals for the Eleventh Circuit · 1998
- Ronald C. Bachner v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Third Circuit · 1996
- Gene L. Moretti v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1996
- Vazquez v. CommissionerUnited States Tax Court · 1993
- Abbene v. CommissionerUnited States Tax Court · 1998
6 more not listed; retrieve them via the Exa API.