Legal Opinion
Joseph L. Stendig Eileen M. Stendig v. United States
Court of Appeals for the Fourth Circuit
Decided April 5, 1988No. 87-3109PublishedCited by 8 opinions
1Opinion of the Court
SPROUSE, Circuit Judge:
Joseph L. Stendig and Eileen M. Stendig appeal the district court’s judgment in favor of the Internal Revenue Service (IRS) in their action for a refund of taxes paid on income deposited into accounts to secure the maintenance and operation of an apartment complex they built. The district court held that the funds deposited constituted accrued taxable income for the years 1979, 1980, and 1981. We affirm.
I
The Stendigs are partners in Holiday Village Associates (the partnership), a limited partnership, which constructed and operates a low-income apartment complex (the…
2Cases cited11 opinions
- North American Oil Consolidated v. BurnetSupreme Court of the United States · 1932
- Spring City Foundry Co. v. CommissionerSupreme Court of the United States · 1934
- Commissioner v. HansenSupreme Court of the United States · 1959
- United States v. Skelly Oil Co.Supreme Court of the United States · 1969
- Flamingo Resort, Inc. v. United StatesCourt of Appeals for the Ninth Circuit · 1982
6 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Johnson v. CommissionerUnited States Tax Court · 1997
- Wisconsin Housing & Economic Development Authority v. Bay Shore ApartmentsCourt of Appeals of Wisconsin · 1996
- Trinity Indus. v. Comm'rUnited States Tax Court · 2009
- Johnson v. CommissionerUnited States Tax Court · 1997
- Rameau A. and Phyllis A. Johnson v. CommissionerUnited States Tax Court · 1997
3 more not listed; retrieve them via the Exa API.