Legal Opinion
Duffy v. United States
United States Court of Claims
Decided September 22, 1982No. 200-77PublishedCited by 10 opinions
1Opinion of the Court
PER CURIAM:**
The plaintiffs seek refunds of income taxes and assessed interest totalling $87,636.90, plus interest for calendar years 1965, 1968, 1969, and 1971. The claims arise from two separate sets of facts: (I) the development and construction of a hotel project in Irvine, California; and (II) the purchase and use of two condominium units located on the island of Maui, Hawaii.1
The hotel project involves three issues: (1) whether a $34,500 payment to the lender was a loan commitment paid in the ordinary course of the plaintiffs trade or business; (2) whether $46,000 paid to a loan broker…
2Cases cited31 opinions
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Old Colony Railroad v. CommissionerSupreme Court of the United States · 1932
- Enoch v. CommissionerUnited States Tax Court · 1972
- Commissioner v. HansenSupreme Court of the United States · 1959
- Burnet v. ClarkSupreme Court of the United States · 1932
26 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Johnsen v. CommissionerUnited States Tax Court · 1984
- Fort Howard Corp. v. CommissionerUnited States Tax Court · 1994
- Alex A. Aboussie, Alice Aboussie, Robert Aboussie and Linda Aboussie v. United StatesCourt of Appeals for the Eighth Circuit · 1985
- Devine v. BriscoCourt of Appeals for the Federal Circuit · 1984
- Mulholland v. United StatesUnited States Court of Claims · 1992
5 more not listed; retrieve them via the Exa API.