Hall Approved Free Access to American Case Law
U.S. Court of Appeals for the Fifth Circuit, 1973

Joseph Henry Moore and Mary Ophelia Dunn Moore v. Commissioner of Internal Revenue

Joseph Henry Moore and Mary Ophelia Dunn Moore v. Commissioner of Internal Revenue
U.S. Court of Appeals for the Fifth Circuit · Decided December 19, 1973 · Coleman, Ainsworth, Gee
489 F.2d 285; 33 A.F.T.R.2d (RIA) 399; 1973 U.S. App. LEXIS 6382 (Federal Reporter, Second Series)

Joseph Henry Moore and Mary Ophelia Dunn Moore v. Commissioner of Internal Revenue

Opinion

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.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.

↑