Fine v. United States

OPINION and ORDER

BUA, District Judge.

The action at bar is a taxpayer refund suit, the plaintiff herein claiming that he was improperly denied a maintenance loss deduction on a condominium he owned in Florida. As the defendant Commissioner of Internal Revenue’s denial of this deduction was based upon the provisions of section 280A(a) and (d)(1) of the Internal Revenue Code, 26 U.S.C. § 280A(a) and (d)(1),1 juris*541diction over the matter lies pursuant to 28 U.S.C. § 1346(a)(1).

Currently pending before the court are cross-motions for summary judgment. Rule 56(a) and (b), Fed. R. Crim. P. The…