1. Home
  2. Browse Decisions
  3. F.3d
  4. 1 F.3d
  5. 1 F.3d 826 (1993)
 

GATTO v. C.I.R.

No. 91-70613.

1 F.3d 826 (1993)

Michael GATTO; Philip Gatto, Stephanie Gatto, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided July 26, 1993.

Attorney(s) appearing for the Case

Steven J. Cannata, Cannata & Papale, San Francisco, CA, for petitioners-appellants.

Teresa T. Milton, U.S. Dept. of Justice, Tax Div., Washington, DC, for respondent-appellee.

Before: HUG, FLETCHER, and BRUNETTI, Circuit Judges.

HUG, Circuit Judge:

Michael, Philip, and Stephanie Gatto appeal the Tax Court's denial of two income tax deductions which they had claimed for the 1980, 1981 and 1982 tax years: (I) a deduction under 26 U.S.C. § 163 for interest on loans which had been granted to the Gattos by trusts of their own creation, and (II) a deduction under 26 U.S.C. § 174 for research expenditures incurred by certain research and development partnerships in which they were limited...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases