Legal Opinion
Robert C. Honodel and Claire E. Honodel v. Commissioner of the Internal Revenue
Court of Appeals for the Ninth Circuit
Decided February 15, 1984No. 82-7334, 82-7343 to 82-7345PublishedCited by 19 opinions
1Opinion of the Court
POOLE, Circuit Judge:
Taxpayers appeal from the ruling of the Tax Court which determined deficiencies in taxpayers’ income taxes due for the taxable years 1972, 1973, and 1975. The taxpayers assert that the court erred in finding that certain fees paid to an investment advisory firm were nondeductible capital expenditures, and that the court wrongly rejected their method of calculating the depreciable life of their real property investments. FACTS
During the years at issue, taxpayers were clients of Financial Management Service (“FMS”), an investment advisory service which provided financial…
2Cases cited24 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- United States v. GilmoreSupreme Court of the United States · 1963
- Trust Under the Will of Bingham v. CommissionerSupreme Court of the United States · 1945
- Woodward v. CommissionerSupreme Court of the United States · 1970
- Helvering v. WinmillSupreme Court of the United States · 1938
19 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- Republic National Bank of Miami v. United StatesSupreme Court of the United States · 1992
- J.R. Betson, Jr. And Joan Sue Betson v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1986
- A.E. Staley Manufacturing Company and Subsidiaries v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1997
- A.E. Staley Mfg. Co. v. CommissionerUnited States Tax Court · 1995
- American Stores Co. v. CommissionerUnited States Tax Court · 2000
14 more not listed; retrieve them via the Exa API.