Legal Opinion
Hildebrand v. Commissioner
Court of Appeals for the Tenth Circuit
Decided June 22, 1994No. Nos. 93-9010, 93-9011PublishedCited by 88 opinions
1Opinion of the Court
TACHA, Circuit Judge.
The taxpayers in these consolidated cases, R.A. Hildebrand and Dorothy A. Hildebrand Wahl (the “Hildebrands”) and Gary E. Krause (“Krause”), tax matters partner of Barton Enhanced Oil Production Income Fund (“Barton Income Fund”), appeal the *1026Tax Court’s disallowance under 26 U.S.C. § 1831 of deductions for losses resulting from investments in limited partnerships and the disallowance of 26 U.S.C. § 163 interest deductions. The taxpayers also appeal the Tax Court’s imposition of an increased interest rate on the tax underpayment attributable to tax-motivated transactions…
2Cases cited7 opinions
- Anderson v. City of Bessemer CitySupreme Court of the United States · 1985
- United States v. United States Gypsum Co.Supreme Court of the United States · 1948
- August C. Wolf Muriel M. Wolf v. Commissioner Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1993
- Krause v. CommissionerUnited States Tax Court · 1992
- Charla Gates Cannon v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1992
2 more not listed; retrieve them via the Exa API.
3Cited by88 opinions
- Jonson v. Comm'rUnited States Tax Court · 2002
- Ewing v. Comm'rUnited States Tax Court · 2004
- Robinette v. Comm'rUnited States Tax Court · 2004
- Corson v. CommissionerUnited States Tax Court · 2000
- Porter v. Comm'rUnited States Tax Court · 2008
83 more not listed; retrieve them via the Exa API.