Legal Opinion
Robert J. Vinson, Ola M. Vinson, A. Starke Taylor, Jr. And Carolyn Taylor v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided July 10, 1980No. 79-3821PublishedCited by 2 opinions
1Per curiam
The Commissioner of Internal Revenue appeals a Tax Court decision permitting taxpayers Robert and Ola Vinson and A. Starke and Carolyn Taylor to deduct as ordinary and necessary business expenses certain cultivation and maintenance expenditures incurred during the preproductive years of their pecan orchards. Rejecting the Commissioner’s contention that the expenditures must be capitalized for the reasons set forth in the Tax Court opinion, 38 T.C.M. (CCH) 740 (1979), we affirm.
Robert Vinson and A. Starke Taylor each purchased a parcel of land from Wolfe Pecanlands, Inc. and separately…
2Cases cited7 opinions
- Wilbur v. CommissionerUnited States Tax Court · 1964
- Robert L. And Dorothy G. Maple v. Commissioner of Internal Revenue, William M. And Eleanor A. Smith v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1971
- Thompson & Folger Co. v. CommissionerUnited States Tax Court · 1951
- Maple v. CommissionerUnited States Tax Court · 1968
- Vinson v. CommissionerUnited States Tax Court · 1979
2 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Industrial & Agrigrowth Consulting Services, Inc. v. CommissionerUnited States Tax Court · 1988
- William R. Bass v. Comm'r IRSCourt of Appeals for the Eleventh Circuit · 2009