Legal Opinion
Roach v. United States
Court of Appeals for the Sixth Circuit
Decided February 11, 1997No. Nos. 95-3305, 95-3306PublishedCited by 9 opinions
1Opinion of the CourtSuhrheinrich, J., joined by Moore, J.,
McKINLEY, D.J. (p. 726), delivered a separate dissenting opinion.
SUHRHEINRICH, Circuit Judge.
Defendant United States appeals and plaintiff taxpayers cross-appeal from the district court’s partial grant and partial denial of plaintiffs’ and ■ defendant’s cross motions for summary judgment on plaintiffs’ claims for refund of income taxes. The parties disputed the amount of allowable depreciation from the sale' and lease of plaintiffs’ trucks. This Court VACATES in part, REVERSES in part, and REMANDS for proceedings consistent with this opinion.
I
The Plaintiffs are taxpayers Robert and Ruth…
2Cases cited13 opinions
- Anderson v. City of Bessemer CitySupreme Court of the United States · 1985
- P.J. Maffei Building Wrecking Corporation v. The United StatesCourt of Appeals for the Federal Circuit · 1984
- Emma R. Dorl v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1974
- Bertrand W. Cohn v. United States of America, William R. Kent v. United States of America, Louise C. Kent v. United StatesCourt of Appeals for the Sixth Circuit · 1958
- Elbert v. JohnsonCourt of Appeals for the Second Circuit · 1947
8 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- In Re Lewis Kidd and Roberta Kidd, Debtors. Household Automotive Finance Corporation v. Beverly Burden, TrusteeCourt of Appeals for the Sixth Circuit · 2003
- Charles E. Shepherd v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1998
- Cinema '84 v. CommissionerCourt of Appeals for the Second Circuit · 2002
- Cinema '84 v. Commissioner Of Internal RevenueCourt of Appeals for the First Circuit · 2002
- Salvador A. Gaudiano,et Al.,petitioners-Appellants v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 2000
4 more not listed; retrieve them via the Exa API.