JOSEPH HENRY MOORE AND MARY OPHELIA DUNN MOORE, PETITIONERS-APPELLEES,
v.
COMMISSIONER OF INTERNAL REVENUE, RESPONDENT-APPELLANT
JOSEPH HENRY MOORE AND MARY OPHELIA DUNN MOORE, PETITIONERS-APPELLEES,
COMMISSIONER OF INTERNAL REVENUE, RESPONDENT-APPELLANT
489 F.2d 285
Court of Appeals for the Fifth Circuit (1973)
Caution
Cited by 32 cases
Opinion of the Court
PER CURIAM:
This appeal from the Tax Court pinpoint the single issue: Did the mobile homes owned by the taxpayers constitute “tangible personal property” within the meaning of 26 U.S.C., § 179? The Tax Court decided in the affirmative. We affirm. See Minot Federal Savings & Loan Association v. United States, 8 Cir., 1970, 435 F. 2d 1368, and King Radio Corporation, Inc. v. United States, 10 Cir., 1973, 486 F. 2d 1091.
Affirmed.
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Cited By (16 total)
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Allen v. McCURRY, 449 U.S. 90 (U.S. 1980)
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Tower v. Glover, 467 U.S. 914 (U.S. 1984)
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Guerro v. Mulhearn, 498 F.2d 1249 (1st Cir. 1974)
Previewing 3 of 16 citing cases — full citator treatment, depth of discussion, and citing context are member features.
Join FLexlaw to unlock all legal intelligenceAuthorities Cited
- Minot Fed. Sav. & Loan Assn. v. United States, 435 F.2d 1368 (8th Cir. 1970)
- King Radio Corp., Inc. v. United States, 486 F.2d 1091 (10th Cir. 1973)