1. Home
  2. Browse Decisions
  3. F.2d
  4. 868 F.2d
  5. 868 F.2d 833 (1989)
 

CAMPBELL v. C.I.R.

No. 87-1892.

868 F.2d 833 (1989)

Donald R. CAMPBELL and Patricia A. Campbell, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Sixth Circuit.

Decided February 23, 1989.

As Modified on Grant of Rehearing May 24, 1989.

Rehearing Denied August 24, 1989.

Attorney(s) appearing for the Case

John P. Konvalinka (argued), Grant, Konvalinka & Grubbs, P.C., Mary Elizabeth McCroskey, Chattanooga, Tenn., for petitioners-appellants.

William F. Nelson, Chief Counsel, IRS, Gary R. Allen, Chief, Appellate Section, Acting Asst. Atty. Gen., Tax Div., Dept. of Justice, Jonathan S. Cohen, John J. Boyle (argued), Washington, D.C., for respondent-appellee.

Before MERRITT and RYAN, Circuit Judges; and POTTER, District Judge.

MERRITT, Circuit Judge.

The primary issue in this tax case is whether a partnership, which buys an airplane and leases it to a corporation controlled by the partners, for the purpose of generating a profit in the corporation, is engaged in an activity for profit under § 183 of the Internal Revenue Code, 26 U.S.C. § 183 (1988).1 Here, the shareholders of the corporation were substantially...

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