Legal Opinion
Donald A. Jackson, Jr. And Marilynn Jackson v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided June 20, 1983No. 82-7028PublishedCited by 17 opinions
1Per curiam
Donald and Marilynn Jackson petitioned the Tax Court for redetermination of income tax deficiencies, contending (1) they did not realize taxable income upon the transfer of a joint venture interest to their wholly owned corporation, and (2) they were entitled to deduct certain rental expenses incurred in connection with a condominium held for the production of income. The Tax Court found for the Commissioner on both issues. The Jacksons appeal. We reverse on the first issue, affirm on the second.
I
Donald Jackson owned a 50 per cent interest in a joint venture formed to construct an apartment…
2Cases cited10 opinions
- Crane v. CommissionerSupreme Court of the United States · 1947
- Commissioner of Internal Revenue v. Walter L. And Helen MorganCourt of Appeals for the Third Circuit · 1961
- Abegg v. CommissionerUnited States Tax Court · 1968
- Werner Abegg v. Commissioner of Internal Revenue, Cresta Corporation, S.A., Transferee v. Commissioner of Intenal RevenueCourt of Appeals for the Second Circuit · 1970
- Donald L. Evans and Joan Evans v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1971
5 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Smith v. CommissionerUnited States Tax Court · 1985
- Stephen Bolaris and Valerie H. Bolaris v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1985
- Lessinger v. CommissionerUnited States Tax Court · 1985
- Sol Lessinger and Edith Lessinger v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1989
- William F. Owen, Jr. Gretchen K. Owen v. Commissioner Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1989
12 more not listed; retrieve them via the Exa API.