GENEVA DRIVE IN THEATRE, INC. v. C. I. R.

Nos. 77-3895 to 77-3897.

622 F.2d 995 (1980)

GENEVA DRIVE IN THEATRE, INC.; Las Vegas Theatrical Corp.; Concord Theatre Co., Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

July 3, 1980.


Attorney(s) appearing for the Case

Randall G. Dick, Levenfeld, Kanter, Baskes & Lippitz, San Francisco, Cal., for petitioners-appellants.

Daniel F. Ross, Washington, D.C., argued, for respondent-appellee; Michael L. Paup, U. S. Dept. of Justice, Washington, D.C., on brief.

Before ANDERSON and TANG, Circuit Judges, and WYATT, District Judge.


PER CURIAM:

The issue in these consolidated cases is whether the taxpayers are entitled under Int.Rev.Code § 167(a) to depreciation deductions in respect of certain improvements erected by the lessee of property acquired by taxpayers subject to the outstanding lease. The Commissioner disallowed the claimed deductions for the years in question. The Tax Court, in an opinion reported at 67 T.C. 764 (1977), agreed with the Commissioner...

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