Legal Opinion
Voss v. Commissioner
Court of Appeals for the Ninth Circuit
Decided August 7, 2015No. 12-73257, 12-73261PublishedCited by 4 opinions
1Opinion of the Court
Opinion by Judge BYBEE; Dissent by Judge IKUTA.
OPINION
BYBEE, Circuit Judge:
This is a tax dispute brought by two unmarried co-owners of real property, Bruce Yoss and Charles Sophy. For the 2006 and 2007 tax years, Voss and Sophy each claimed a home mortgage interest deduction under § 163(h)(3) of the Internal Revenue Code, which allows taxpayers to deduct interest on up to $1 million of home acquisition debt and $100,000 of home equity debt. After an audit, the IRS determined that Yoss and Sophy were jointly subject to § 163(h)(3)’s $1 million and $100,000 debt limits and thus disallowed a…
2Cases cited11 opinions
- Suzy's Zoo (R) v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 2001
- Bronstein v. CommissionerUnited States Tax Court · 2012
- Chubb Custom Insurance Company v. Space Systems/ Loral, Inc.Court of Appeals for the Ninth Circuit · 2013
- Christensen v. Harris CountySupreme Court of the United States · 2000
- United States v. Mead Corp.Supreme Court of the United States · 2001
6 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Banks v. HoffmanDistrict of Columbia Court of Appeals · 2025
- Banks v. Hoffman (Amended Opinion)District of Columbia Court of Appeals · 2026
- Smith v. Bendett & McHugh, PCDistrict Court, D. Connecticut · 2024
- Tomseth v. United StatesDistrict Court, D. Oregon · 2019