Legal Opinion
I. J. And Ilene J. Wagner v. Commissioner of Internal Revenue
Court of Appeals for the Tenth Circuit
Decided June 26, 1975No. 74-1642PublishedCited by 6 opinions
1Opinion of the Court
SETH, Circuit Judge.
I. J. and llene J. Wagner appeal from a decision of the United States Tax Court upholding the Commissioner’s determination of income tax deficiencies for the years 1969 and 1970. 33 T.C.M. 201. llene J. Wagner is a party solely by having filed joint income tax returns for 1969 and 1970 with her husband, I. J. Wagner. The deficiencies relate to the disallowance of depreciation deductions taken by Wagner as his share of the total depreciation claimed on property owned by a partnership, in which he had an interest.
National City Lines, Inc. owned some improved real property in…
2Cases cited17 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Helvering v. F. & R. Lazarus & Co.Supreme Court of the United States · 1939
- Fribourg Navigation Co. v. CommissionerSupreme Court of the United States · 1966
- Merrill v. CommissionerUnited States Tax Court · 1963
12 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Coleman v. CommissionerUnited States Tax Court · 1986
- John M. Casper v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1986
- J. B. N. Telephone Company, Inc. v. United StatesCourt of Appeals for the Tenth Circuit · 1981
- Geneva Drive-In Theatre, Inc. v. CommissionerUnited States Tax Court · 1977
- Coleman v. CommissionerUnited States Tax Court · 1986
1 more not listed; retrieve them via the Exa API.