Legal Opinion
Jake Z. Schrum Ruby E. Schrum Dannie L. Schrum Jeanette v. Schrum Donald L. Moore Judith A. Moore v. Commissioner of the Internal Revenue Service
Court of Appeals for the Fourth Circuit
Decided September 1, 1994No. 93-1814PublishedCited by 16 opinions
1Opinion of the Court
Affirmed in part, vacated in part, and remanded by published opinion. Judge DONALD RUSSELL wrote the opinion, in which Senior Judge CHAPMAN and Judge TILLEY joined.
OPINION
DONALD RUSSELL, Circuit Judge:
This ease raises the question of whether self-service carwash facilities, or portions thereof, qualified under an old version of the tax code for an investment tax credit and for treatment normally accorded personal property for depreciation purposes. The tax court upheld the determination of the Commissioner that only in small measure was this the case. We affirm in part, vacate in part, and…
2Cases cited20 opinions
- Bixby v. CommissionerUnited States Tax Court · 1972
- Antonides v. CommissionerUnited States Tax Court · 1988
- Commissioner v. Asphalt Products Co.Supreme Court of the United States · 1987
- Evans v. CommissionerUnited States Tax Court · 1967
- Whiteco Indus. v. Comm'rUnited States Tax Court · 1975
15 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Hyman S. Zfass v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1997
- Samuel Anderson and Mary Anderson v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1995
- Hospital Corp. of Am. v. CommissionerUnited States Tax Court · 1997
- Neonatology Associates, P.A. v. CommissionerCourt of Appeals for the Third Circuit · 2002
- Jonathan D. Korshin v. Commissioner of the Internal Revenue ServiceCourt of Appeals for the Fourth Circuit · 1996
11 more not listed; retrieve them via the Exa API.