Legal Opinion
Donald A. And Judith W. Peck v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided February 1, 1985No. 83-7751PublishedCited by 15 opinions
1Per curiam
The Commissioner of Internal Revenue (“Commissioner”) examined the Pecks’ income tax returns for calendar years 1974, 1975, and 1976. The Commissioner issued notices of deficiency for each tax year, disallowing deductions for rent paid by the Pecks to Peck Leasing, Ltd. (“Leasing”), a corporation controlled by the Taxpayers. The Tax Court rejected the complete disallowance of the rental deduction but held that the rental deduction was excessive. It reduced the rental deduction by an amount representing gardening expenses and twenty-five percent of the property taxes and mortgage payments…
2Cases cited6 opinions
- Audrey M. Thompson, Florence Ain & Gregory Ain, Dorothy E. Kahan & Robert Kahan, Nana Berman & William Berman v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1980
- B. Forman Co. v. CommissionerCourt of Appeals for the Second Circuit · 1972
- Philipp Brothers Chemicals, Inc. (n.y.) v. Commissioner of Internal Revenue, Philipp Brothers Chemicals Trans-America Corp. v. Commissioner of Internal Revenue, Philipp Brothers Chemicals Pan-American Corp. v. Commissioner of Internal Revenue, Phibro International Corp. v. Commissioner of Internal Revenue, Philipp Brothers Chemicals International Co., Inc. v. Commissioner of Internal Revenue, Philipp Brothers Chemicals Export Corp. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1970
- Oil Base, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1966
- Engineering Sales, Inc. v. United States of America, Roland E. Cedarholm and Elizabeth B. Cedarholm v. United StatesCourt of Appeals for the Fifth Circuit · 1975
1 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Barclays Bank PLC v. Franchise Tax Bd. of Cal.Supreme Court of the United States · 1994
- Donald A. Peck Judith W. Peck v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1990
- Peck v. CommissionerUnited States Tax Court · 1988
- Robert F. Christensen and Eileen F. Christensen v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1986
- Church by Mail, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1985
10 more not listed; retrieve them via the Exa API.