Legal Opinion
Stanley D. Pomarantz and Linda Burnett Pomarantz v. Commissioner of Internal Revenue Service
Court of Appeals for the Ninth Circuit
Decided November 7, 1988No. 87-7151PublishedCited by 45 opinions
1Opinion of the Court
EUGENE A. WRIGHT, Circuit Judge:
We address here the issue whether under 26 U.S.C. § 280A(c)(l)(A) petitioner’s home office qualifies as his principal place of business.
I. BACKGROUND
Petitioner, Stanley D. Pomarantz, is a physician specializing in emergency care medicine. As the sole proprietor and later as an employee of his corporation, Stanley D. Pomarantz, M.D., Inc., P.S., he contracted with Riverton General Hospital for his services. During 1980 and 1981 he worked 33 to 36 hours per week at the hospital. He treated patients for approximately 14-16 hours of a 24-hour shift. During the…
2Cases cited15 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Audrey M. Thompson, Florence Ain & Gregory Ain, Dorothy E. Kahan & Robert Kahan, Nana Berman & William Berman v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1980
- Curphey v. CommissionerUnited States Tax Court · 1980
- John A. Grimes v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1986
10 more not listed; retrieve them via the Exa API.
3Cited by45 opinions
- Commissioner v. SolimanSupreme Court of the United States · 1993
- In Re First Federal Savings And Loan Association Of DurhamCourt of Appeals for the First Circuit · 1988
- Robert A. Gillin v. Internal Revenue ServiceCourt of Appeals for the First Circuit · 1992
- Amerco, Inc. Republic Insurance v. Commissioner Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1992
- Danoff v. United StatesDistrict Court, C.D. California · 2004
40 more not listed; retrieve them via the Exa API.