1. Home
  2. Browse Decisions
  3. F.2d
  4. 882 F.2d
  5. 882 F.2d 484 (1989)
 

SORRELL v. C.I.R.

No. 88-7331.

882 F.2d 484 (1989)

Gordon S. SORRELL, Jr. and June M. Sorrell, Petitioners-Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.

United States Court of Appeals, Eleventh Circuit.

September 1, 1989.

Attorney(s) appearing for the Case

William S. Rose, Jr., Gary R. Allen, Asst. Attys. Gen., Ann Belanger Durney, Francis M. Allegra, U.S. Dept. of Justice, Tax Div., Washington, D.C., for respondent-appellant.

Henry H. Hutchinson, Capell, Howard, Knabe & Cobbs, Montgomery, Ala., for petitioners-appellees.

Before FAY and ANDERSON, Circuit Judges, and HENDERSON, Senior Circuit Judge.

ANDERSON, Circuit Judge:

This case presents the question of whether the pre-opening expense doctrine applies to deductions under § 212 of the Internal Revenue Code. The Tax Court held that the investor services fee paid by a limited partnership prior to commencing business operations could be deducted currently. Because we hold that the pre-opening expense doctrine applies under these circumstances to bar current deductibility...

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