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
Court of Appeals for the Fifth Circuit·Decided December 19, 1973·No. 73-2121·Published·Cited by 2 cases
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.
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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).
489 F.2d 285 (Joseph Henry Moore and Mary Ophelia Dunn Moore v. Commissioner of Internal Revenue) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
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