Legal Opinion
Ames v. Commissioner
United States Tax Court
Decided July 28, 1977No. Docket No. 3183-74UnpublishedCited by 2 opinions
Held, useful life of certain improvements to real property determined.
1Opinion of the Court
LAURENCE S. AMES and JOY A. AMES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Ames v. Commissioner
Docket No. 3183-74.
United States Tax Court
T.C. Memo 1977-249; 1977 Tax Ct. Memo LEXIS 194; 36 T.C.M. (CCH) 1010; T.C.M. (RIA) 770249;
July 28, 1977, Filed
Held, useful life of certain improvements to real property determined.
John J. Burke, for the petitioners.
Jeffrey C. Kahn, for the respondent.
WILES
MEMORANDUM FINDINGS OF FACT AND OPINION
WILES, Judge: Respondent determined a deficiency of $55,673.18 in petitioners' 1970 income tax and a deficiency of $103,298.92 in petitioners' 1971…
2Cases cited8 opinions
- Burnet v. Niagara Falls Brewing Co.Supreme Court of the United States · 1931
- Radio Station WBIR, Inc. v. CommissionerUnited States Tax Court · 1959
- Southeastern Bldg. Corp. v. Commissioner of Int. Rev.Court of Appeals for the Fifth Circuit · 1945
- Dunn v. CommissionerUnited States Tax Court · 1964
- Southeastern Bldg. Corp. v. CommissionerUnited States Tax Court · 1944
3 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Fieland v. CommissionerUnited States Tax Court · 1980
- Fieland v. CommissionerUnited States Tax Court · 1980