Legal Opinion
Geneva Drive in Theatre, Inc. Las Vegas Theatrical Corp. Concord Theatre Co. v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided July 3, 1980No. 77-3895 to 77-3897PublishedCited by 14 opinions
1Per curiam
The issue in these consolidated cases is whether the taxpayers are entitled under Int.Rev.Code § 167(a) to depreciation deductions in respect of certain improvements erected by the lessee of property acquired by taxpayers subject to the outstanding lease. The Commissioner disallowed the claimed deductions for the years in question. The Tax Court, in an opinion reported at 67 T.C. 764 (1977), agreed with the Commissioner. We affirm the decision of the Tax Court for the reasons set forth in its opinion but with one modification.
I
In 1950, lessor John Huston owned certain unimproved land. In that…
2Cases cited11 opinions
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Fribourg Navigation Co. v. CommissionerSupreme Court of the United States · 1966
- Richard R. Sibla v. Commissioner of Internal Revenue, Robert E. Cooper v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1980
- Commissioner of Internal Revenue v. Moore. Moore v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1953
- Rosalie M. Schubert v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1961
6 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- George v. Zmuda and Walburga Zmuda v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1984
- Audrey M. Thompson, Florence Ain & Gregory Ain, Dorothy E. Kahan & Robert Kahan, Nana Berman & William Berman v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1980
- Coleman v. CommissionerUnited States Tax Court · 1986
- John C. Beck and Kathleen Beck v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1982
- Walter W. Cruttenden and Fay T. Cruttenden v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1981
9 more not listed; retrieve them via the Exa API.