ODEND'HAL v. C.I.R.

No. 83-2210.

748 F.2d 908 (1984)

Fortune ODEND'HAL, Jr., and Gloria P. Odend'hal; Fortune Odend'hal, Jr.; William J. Cassidy and Clotilda G. Cassidy; Dean L. Mann and Beverly D. Mann; Ivan V. Magal and Leah R. Magal; Larry M. Stanton and Esther M. Stanton; Robert M. Allen and Frances D. Allen; Charles C. Yu and Marie S. Yu; Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Fourth Circuit.

Decided November 20, 1984.


Attorney(s) appearing for the Case

Scott P. Crampton, Washington, D.C. (MacDonald, McInerny, Guandolo, Jordan & Crampton, James Dewey O'Brien, Washington, D.C., on brief), for appellants.

Michael J. Roach, Tax Div., Dept. of Justice, Washington, D.C. (Glenn L. Archer, Jr., Asst. Atty. Gen., Michael L. Paup, Ann B. Durney, Tax Div., Dept. of Justice, Washington, D.C., on brief), for appellee.

Before WINTER, Chief Judge, SPROUSE, Circuit Judge, and BUTZNER, Senior Circuit Judge.


HARRISON L. WINTER, Chief Judge:

Seven taxpayers in ten consolidated cases appeal from the decisions of the Tax Court determining deficiencies in their income taxes aggregating $496,525.32 for various years within the period 1973-77. The Tax Court sustained the Commissioner's determination that taxpayers were not entitled to deduct depreciation, rental and interest expenses arising from their ownership of a warehouse and...

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