1. Home
  2. Browse Decisions
  3. F.2d
  4. 622 F.2d
  5. 622 F.2d 270 (1980)
 

BERRY v. COMMISSIONER OF INTERNAL REVENUE

No. 78-1307.

622 F.2d 270 (1980)

James C. BERRY and Carlydia Berry, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Sixth Circuit.

June 16, 1980.

Attorney(s) appearing for the Case

Fred H. Moore, Spears, Moore, Rebman & Williams, William L. Taylor, Jr., Chattanooga, Tenn., for petitioners-appellants.

M. Carr Ferguson, Asst. Atty. Gen., Richard N. Bush, Gilbert E. Andrews, Richard Farber, David I. Pincus, Tax Division, U. S. Dept. of Justice, Stuart E. Seigel, Chief Counsel, Internal Revenue Service, Washington, D. C., for respondent-appellee.

Before CELEBREZZE, ENGEL and BROWN, Circuit Judges.

ORDER

In 1972 taxpayer was in the business of operating parking facilities at airports throughout the country. In 1968 he had entered into an agreement with the Jefferson County Airport, serving Beaumont, Texas, to operate a pay parking facility there. In the agreement, taxpayer's company agreed to pay the county "rentals" based on gross receipts. The agreement also provided that taxpayer would incur the expense of constructing the initial parking facility at the...

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