Legal Opinion
Isaiah and Regina Megibow v. Commissioner of Internal Revenue
Court of Appeals for the Third Circuit
Decided January 4, 1955No. 11321PublishedCited by 29 opinions
1Opinion of the Court
STALEY, Circuit Judge.
This appeal is brought by Isaiah and Regina Megibow after an unfavorable decision by the Tax Court 1 on two questions concerning their 1949 joint income tax return.
In 1944, the taxpayers purchased a house which they occupied as a personal residence until they sold it in late 1949. During that occupancy, they paid $1341.-38 for taxes and interest on a mortgage encumbering the property but did not list these expenditures as itemized deductions on their tax returns. In each of those years, the taxpayers took the optional standard deduction allowed by the Internal Revenue…
2Cases cited5 opinions
- Commissioner v. South Texas Lumber Co.Supreme Court of the United States · 1948
- Fawcus MacHine Co. v. United StatesSupreme Court of the United States · 1931
- Miller v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1944
- MacLeod v. FernandezCourt of Appeals for the First Circuit · 1938
- Megibow v. CommissionerUnited States Tax Court · 1953
3Cited by29 opinions
- Foster v. Comm'rUnited States Tax Court · 1983
- Feistman v. CommissionerUnited States Tax Court · 1974
- Boyer v. CommissionerUnited States Tax Court · 1977
- Sibla v. CommissionerUnited States Tax Court · 1977
- George J. Hogan and Marian M. Hogan v. United StatesCourt of Appeals for the Sixth Circuit · 1975
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