Legal Opinion
Whitehouse Hotel Ltd. Partnership v. Commissioner
Court of Appeals for the Fifth Circuit
Decided June 11, 2014No. 13-60131PublishedCited by 10 opinions
1Opinion of the Court
LESLIE H. SOUTHWICK, Circuit Judge:
This appeal marks the second time Whitehouse Hotel Limited Partnership appeals from a ruling of the United States Tax Court disallowing a significant portion of a tax deduction claimed for a historic conservation easement. Whitehouse also appeals the tax court’s enforcement of a 40 percent gross overstatement penalty. We AFFIRM the determination of the amount of the deduction but VACATE the penalty.
FACTUAL AND PROCEDURAL BACKGROUND
Whitehouse was formed in 1995 to purchase the Maison Blanche building in New Orleans, renovate it, and reopen it as a…
2Cases cited13 opinions
- United States v. BoyleSupreme Court of the United States · 1985
- Olson v. United StatesSupreme Court of the United States · 1934
- United States v. Toronto, Hamilton & Buffalo Navigation Co.Supreme Court of the United States · 1949
- Stanley Works v. CommissionerUnited States Tax Court · 1986
- Whitehouse Hotel Ltd. Partnership v. CommissionerCourt of Appeals for the Fifth Circuit · 2010
8 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- In re WylyUnited States Bankruptcy Court, N.D. Texas · 2016
- Kaufman v. Commisioner of Internal RevenuCourt of Appeals for the First Circuit · 2015
- Lawrence G. Graev & Lorna Graev v. CommissionerUnited States Tax Court · 2017
- Davis v. International Bank of Commerce (In re Diamond Beach VP, LP)District Court, S.D. Texas · 2016
- Anthony M. Kissling & Suzanne R. Kissling v. CommissionerUnited States Tax Court · 2020
5 more not listed; retrieve them via the Exa API.