Legal Opinion
Carey J. Perry and Marietta M. Perry v. United States of America, J. Doyle Medders and Constance D. Medders v. United States
Court of Appeals for the Fourth Circuit
Decided July 29, 1975No. 74-1852, 74-1853PublishedCited by 17 opinions
1Opinion of the Court
WINTER, Circuit Judge:
In tax refund suits the district court gave judgment to two physicians for taxes assessed by the government and paid by them resulting from the government’s disallowance of their 1969 rental payments for their medical offices. The rental payments were held to be “ordinary and necessary” business expenses deductible under § 162 of the Internal Revenue Code of 1954. 26 U.S.C. § 162(a)(3). The medical offices had been previously owned by taxpayers but leased back after they conveyed title to Clifford trusts for the benefit of their children. Because we conclude that the…
2Cases cited17 opinions
- Furman v. CommissionerUnited States Tax Court · 1966
- Irvine K. Furman and Lorena K. Furman v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1967
- Skemp v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1948
- Brown v. Commissioner of Internal Revenue (Two Cases)Court of Appeals for the Third Circuit · 1950
- I. L. Van Zandt and Ruth B. Van Zandt v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1965
12 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Cirelli v. CommissionerUnited States Tax Court · 1984
- George B. Rosenfeld and Harriet Rosenfeld v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1983
- Jack's Cookie Company v. The United States of AmericaCourt of Appeals for the Fourth Circuit · 1979
- May v. CommissionerUnited States Tax Court · 1981
- Richard R. Quinlivan and Ann M. Quinlivan, Roger P. Quinlivan and Joyce E. Quinlivan v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1979
12 more not listed; retrieve them via the Exa API.