Joseph Henry Moore and Mary Ophelia Dunn Moore v. Commissioner of Internal Revenue
U.S. Court of Appeals for the Fifth Circuit
Joseph Henry Moore and Mary Ophelia Dunn Moore v. Commissioner of Internal Revenue, 489 F.2d 285 (5th Cir. 1973)
33 A.F.T.R.2d (RIA) 399; 1973 U.S. App. LEXIS 6382
Joseph Henry Moore and Mary Ophelia Dunn Moore v. Commissioner of Internal Revenue
Opinion
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.
Reference
- Full Case Name
- Joseph Henry MOORE and Mary Ophelia Dunn Moore, Petitioners-Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant
- Cited By
- 2 cases
- Status
- Published