Opper v. Commissioner
United States Tax Court
Held, petitioners are not entitled to deduct maintenance expenses and depreciation on old residence offered for sale after petitioners moved into new residence. Held, further, petitioners are not entitled to deduct FICA taxes paid for employees who helped them build new residence.
1Opinion of the Court
Raymond L. Opper and Myrna J. Opper v. Commissioner.
Opper v. Commissioner
Docket No. 7479-70 SC.
United States Tax Court
T.C. Memo 1972-121; 1972 Tax Ct. Memo LEXIS 135; 31 T.C.M. (CCH) 485; T.C.M. (RIA) 72121;
May 25, 1972, Filed Tried in Denver,
Held, petitioners are not entitled to deduct maintenance expenses and depreciation on old residence offered for sale after petitioners moved into new residence. Held, further, petitioners are not entitled to deduct FICA taxes paid for employees who helped them build new residence.
Raymond L. Opper, pro se, 5489 S. Kearney, Englewood, Colo. Thomas M.…
2Cases cited12 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Riss v. CommissionerUnited States Tax Court · 1971
- Newcombe v. CommissionerUnited States Tax Court · 1970
- Howard v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1953
- Neave v. CommissionerUnited States Tax Court · 1952
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