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May v. Commissioner

United States Court of Appeals for the Ninth Circuit
723 F.2d 1434 (1984)


Facts

In a typical gift-leaseback arrangement, Dr. Lewis May (plaintiff) and his wife deeded their entire title and interest in May’s medical office to an irrevocable trust established for the benefit of their children. May then leased the property from the trust for a fair sum and continued to use the property as his medical office. May deducted his lease payments to the trust as an ordinary and necessary business expense on his federal taxes. The commissioner of internal revenue (commissioner) (defendant) issued a deficiency notice against May. May petitioned the tax court for a redetermination. The tax court held that May’s lease payments were tax-deductible business expenses under § 162(a) of the federal tax code. The commissioner appealed.

Rule of Law

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Issue

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Holding and Reasoning (Pregerson, J.)

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  • A "yes" or "no" answer to the question framed in the issue section;
  • A summary of the majority or plurality opinion, using the CREAC method; and
  • The procedural disposition (e.g. reversed and remanded, affirmed, etc.).

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