Legal Opinion
Vaughn v. United States
United States Court of Claims
Decided August 24, 1983No. 526-81TPublishedCited by 8 opinions
1Opinion of the Court
OPINION
PHILIP R. MILLER, Judge:
This is a suit for refund of income taxes paid for the years 1976 and 1977. The question presented is whether the losses from the operation of an apartment complex were losses of the corporation which held title to the property and executed the mortgage note, as the government contends, or were deductible from the income of the members of a partnership on the ground that the corporation was merely acting as agent for the partners, as the taxpayer contends.
Facts
On December 1, 1973, L. Vernon Cagle, a builder, and plaintiff, Peter J. Vaughn, his attorney, formed a…
2Cases cited11 opinions
- Helvering v. CliffordSupreme Court of the United States · 1940
- Lucas v. EarlSupreme Court of the United States · 1930
- Moline Properties, Inc. v. CommissionerSupreme Court of the United States · 1943
- National Carbide Corp. v. CommissionerSupreme Court of the United States · 1949
- Burnet v. Commonwealth Improvement Co.Supreme Court of the United States · 1932
6 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Orchards v. United StatesUnited States Court of Claims · 1984
- Susan Gloger Moncrief and Peter L. Gloger, Independent Co-Executors of the Estate of Leroy J. Gloger and Reba K. Gloger v. United StatesCourt of Appeals for the Fifth Circuit · 1984
- Raphan v. United StatesUnited States Court of Claims · 1983
- Ourisman v. CommissionerUnited States Tax Court · 1984
- Peter J. Vaughn v. The United StatesCourt of Appeals for the Federal Circuit · 1984
3 more not listed; retrieve them via the Exa API.