Legal Opinion
AmeriSouth XXXII, Ltd. v. Comm'r
United States Tax Court
Decided March 12, 2012No. Docket No. 21686-07UnpublishedCited by 2 opinions
1Opinion of the Court
AMERISOUTH XXXII, LTD., AMERISOUTH TEXAS III, LLC, TAX MATTERS PARTNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
AmeriSouth XXXII, Ltd. v. Comm'r
Docket No. 21686-07.
United States Tax Court
T.C. Memo 2012-67; 2012 Tax Ct. Memo LEXIS 63; 103 T.C.M. (CCH) 1324;
March 12, 2012, Filed
Decision will be entered under Rule 155.
Matthew I. Root and Jennifer S. McGinty, for respondent.
HOLMES, Judge.
HOLMES
MEMORANDUM OPINION
HOLMES, Judge: AmeriSouth XXXII, Ltd. bought an apartment complex in 2003 for $10.25 million. The Commissioner argues that with minor exceptions the apartment complex is…
2Cases cited20 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
- Helvering v. F. & R. Lazarus & Co.Supreme Court of the United States · 1939
- Lunsford v. Comm'rUnited States Tax Court · 2001
- Mayerson v. CommissionerUnited States Tax Court · 1966
15 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Deseret Management Corporation v. United StatesUnited States Court of Federal Claims · 2013
- Harris v. Comm'rUnited States Tax Court · 2012