DAVIS v. C. I. R.

No. 76-2283.

585 F.2d 807 (1978)

Maclin P. DAVIS, Jr., and Dorothy S. Davis, Laurence B. Howard, Jr., and Corneille T. Howard, Allan Murphy and Estate of Marion E. Murphy by Allan Murphy, Executor, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Sixth Circuit.

Decided October 27, 1978.


Attorney(s) appearing for the Case

H. Stennis Little, Jr., Little, Thrailkill & Owen, John B. Owens, Jr., Nashville, Tenn., for appellants.

Scott P. Crampton, Asst. Atty. Gen., Gilbert E. Andrews, Timothy B. McBride, Tax Div., U. S. Dept. of Justice, Washington, D. C., Meade Whitaker, Chief Counsel, I.R.S., Washington, D. C., for appellee.

Before EDWARDS and KEITH, Circuit Judges, and PECK, Senior Circuit Judge.


PECK, Senior Circuit Judge.

Petitioners-appellants, who are the taxpayers in the present case, have perfected this appeal from a decision of the Tax Court, which has held that the taxpayers could not legally deduct losses arising from the ownership and operation of apartment buildings and thus were liable, as had been determined by respondent-appellee Commissioner, for income tax deficiencies for the taxable year 1969, when the losses had been taken. Davis, et...

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