Legal Opinion
Mehdi Razavi and Alexandra L. Razavi v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided January 29, 1996No. 94-2193PublishedCited by 33 opinions
1Opinion of the Court
NANCY G. EDMUNDS, District Judge.
Mehdi and Alexandra Razavi appeal from a decision of the tax court in favor of the Tax Commissioner. Appellants contest the tax court’s characterization of their vacation home as a “residence” under I.R.C. § 280A, which limited the amount of deductions Appellants could claim. We reverse the judgment of the tax court.
I
On December 13, 1985, Appellants Mehdi and Alexandra Razavi bought a vacation condominium in the resort community of South Seas Plantation (“SSP”) on Captiva Island, Florida for $355,000. SSP had two rental plans in which Appellants could…
2Cases cited6 opinions
- William Blackburn v. Dale FoltzCourt of Appeals for the Sixth Circuit · 1987
- Board of County Commissioners of Lawrence County, Ohio v. L. Robert Kimball and AssociatesCourt of Appeals for the Sixth Circuit · 1989
- Speer v. Ottaway Newspapers, Inc.Supreme Court of the United States · 1988
- Amerada Hess Corp. v. CommissionerCourt of Appeals for the Third Circuit · 1975
- Byers v. CommissionerUnited States Tax Court · 1984
1 more not listed; retrieve them via the Exa API.
3Cited by33 opinions
- Walter L. Gross, Jr. And Barbara H. Gross (99-2239) Calvin C. Linnemann and Patricia G. Linnemann (99-2257) v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 2001
- United States v. David MiddletonCourt of Appeals for the Sixth Circuit · 2001
- Gonzalez v. Moffitt (In Re Moffitt)Bankruptcy Appellate Panel of the Sixth Circuit · 2000
- Corzin v. Fordu (In Re Fordu)Bankruptcy Appellate Panel of the Sixth Circuit · 1997
- United States v. Larry Terrell McDonaldCourt of Appeals for the Sixth Circuit · 1999
28 more not listed; retrieve them via the Exa API.