Legal Opinion
Ronald L. Lerch and Dalene Lerch v. Commissioner of Internal Revenue Service
Court of Appeals for the Seventh Circuit
Decided June 28, 1989No. 88-1655PublishedCited by 79 opinions
1Opinion of the Court
HARLINGTON WOOD, Jr., Circuit Judge.
Taxpayers Ronald and Dalene Lerch appeal a decision of the United States Tax Court upholding deficiency determinations made by the Commissioner of Internal Revenue Service (“Commissioner”) against the Lerches for the tax years 1977 through 1981. Although many issues were litigated before the Tax Court, in this appeal the taxpayers question only three of the Tax Court’s rulings: (1) Did the Tax Court improperly deny the taxpayers any deduction for depreciation, mortgage interest payments, taxes, and other expenditures related to maintenance of real property…
2Cases cited22 opinions
- Anderson v. City of Bessemer CitySupreme Court of the United States · 1985
- Welch v. HelveringSupreme Court of the United States · 1933
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- W. Horace Williams, Sr., and Viola Bloch Williams v. United StatesCourt of Appeals for the Fifth Circuit · 1957
- Etta Potson Bodoglau, Administratrix of the Estate of Michael Potson, Deceased v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1956
17 more not listed; retrieve them via the Exa API.
3Cited by79 opinions
- BUTLER v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2000
- Sparkman v. CommissionerCourt of Appeals for the Ninth Circuit · 2007
- Guilio J. Conti and Edith Conti v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1994
- Michael v. Frierdich and Connie J. Frierdich v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1991
- Gold Emporium, Inc., Michael J. Malicki and Kathleen Malicki v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1990
74 more not listed; retrieve them via the Exa API.