Legal Opinion
George v. Commissioner
Court of Appeals for the Fifth Circuit
Decided May 6, 1988No. 85-4786PublishedCited by 14 opinions
1Opinion of the Court
ON REMAND FROM THE SUPREME COURT OF THE UNITED STATES
THORNBERRY, Circuit Judge:
Taxpayers were limited partners in the Biloxi Hotel Properties Partnership (“BHPP”) and claimed their distributive share of losses from the development of the Biloxi Hilton Hotel. That project included both a hotel and a golf course. The Commissioner disallowed those losses because two corporations, Argo Hotels, Inc. (“Argo”) and Coastal Golf, Inc. (“CG”), owned the project during the pertinent period. The Tax Court disagreed with the Commissioner in part. The Court found that Argo had acted as an agent for BHPP…
2Cases cited14 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Moline Properties, Inc. v. CommissionerSupreme Court of the United States · 1943
- National Carbide Corp. v. CommissionerSupreme Court of the United States · 1949
- Commissioner v. BollingerSupreme Court of the United States · 1988
- Norman and Arlene Rodman, Appellants-Cross-Appellees v. Commissioner of Internal Revenue, Appellee-Cross-AppellantCourt of Appeals for the Second Circuit · 1976
9 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Westbrook v. CommissionerCourt of Appeals for the Fifth Circuit · 1995
- Spencer Medical Associates. v. CommissionerCourt of Appeals for the Fourth Circuit · 1998
- Edward Anthony Purvis & Maureen Helena Purvis v. CommissionerUnited States Tax Court · 2020
- George v. Commissioner Of Internal RevenueCourt of Appeals for the Fifth Circuit · 1988
- Cannon v. CommissionerUnited States Tax Court · 1990
9 more not listed; retrieve them via the Exa API.