Home/Fifth Circuit/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

489 F.2d 285, 33 A.F.T.R.2d (RIA) 399, 1973 U.S. App. LEXIS 6382
CourtCourt of Appeals for the Fifth Circuit
DecidedDecember 19, 1973
Docket73-2121
StatusPublished
Cited by2 cases

This text of 489 F.2d 285 (Joseph Henry Moore and Mary Ophelia Dunn Moore v. Commissioner of Internal Revenue) is published on Counsel Stack Legal Research, covering Court of Appeals for the Fifth Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Joseph Henry Moore and Mary Ophelia Dunn Moore v. Commissioner of Internal Revenue, 489 F.2d 285, 33 A.F.T.R.2d (RIA) 399, 1973 U.S. App. LEXIS 6382 (5th Cir. 1973).

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.

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Bluebook (online)
489 F.2d 285, 33 A.F.T.R.2d (RIA) 399, 1973 U.S. App. LEXIS 6382, Counsel Stack Legal Research, https://law.counselstack.com/opinion/joseph-henry-moore-and-mary-ophelia-dunn-moore-v-commissioner-of-internal-ca5-1973.