Legal Opinion
Donald A. Peck Judith W. Peck v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided June 5, 1990No. 88-7484PublishedCited by 107 opinions
1Opinion of the Court
EUGENE A. WRIGHT, Circuit Judge:
This case requires us to apply collateral estoppel principles in the tax context. The taxpayers, Donald and Judith Peck, entered into a 30-year lease of real property in 1974 from their controlled corporation. The lease terms did not change for the first five years. In a prior action, the Tax Court found that the Pecks’ rent deductions under the lease for 1974, 1975 and 1976 must be reduced by the full amount of gardening expenses and 25% of the property taxes and mortgage payments under 26 U.S.C. § 482.1 This court affirmed that decision, with one judge…
2Cases cited26 opinions
- Parklane Hosiery Co. v. ShoreSupreme Court of the United States · 1979
- Montana v. United StatesSupreme Court of the United States · 1979
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Tait v. Western Maryland Railway Co.Supreme Court of the United States · 1933
- United States v. Stauffer Chemical Co.Supreme Court of the United States · 1984
21 more not listed; retrieve them via the Exa API.
3Cited by107 opinions
- Kroh v. CommissionerUnited States Tax Court · 1992
- Alaska Sport Fishing Association Allen Tigert Joseph Klouda William E. Simmons Zenas "Ed" Zeine v. Exxon CorporationCourt of Appeals for the Ninth Circuit · 1994
- Jay Carter Joan H. Carter v. United StatesCourt of Appeals for the Ninth Circuit · 1992
- Monahan v. CommissionerUnited States Tax Court · 1997
- Hambrick v. Comm'rUnited States Tax Court · 2002
102 more not listed; retrieve them via the Exa API.