1. Home
  2. Browse Decisions
  3. T.C.
  4. 82 T.C.
  5. 82 T.C. 1 (1984)
 

FIFE v. COMMISSIONER

Docket Nos. 3150-80, 3154-80, 3155-80, 25463-81, 25603-81, 20922-82.

82 T.C. 1 (1984)

MARTIN D. FIFE AND BARBARA J. FIFE, ET AL., PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed January 4, 1984.

Attorney(s) appearing for the Case

Herman Schwartzman, David Garelick, and Howard L. Mann, for the petitioners.

Anne Hintermeister, for the respondent.

OPINION

STERRETT, Judge:

These six consolidated cases are before the Court on respondent's motion for partial summary judgment pursuant to Rule 121, Tax Court Rules of Practice and Procedure. The issues for decision raised by the motion are (1) whether Jupiter Associates is entitled to depreciation deductions for the taxable years in question under the income forecast method; and (2) in two of the cases (docket Nos. 3150-80 and 3154-80), whether the...

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