NINTH CIRCUIT AFFIRMS LIMITATION ON RENTAL ACTIVITY DEDUCTIONS.
Velasquez, Rodolfo v. Comm.
- Case NameRODOLFO VELASQUEZ, Petitioner - Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent - Appellee.
- CourtUnited States Court of Appeals for the Ninth Circuit
- DocketNo. 11-72290
- JudgePer curiam
- Parallel Citation479 Fed. Appx. 7592012-2 U.S. Tax Cas. (CCH) P50,443110 A.F.T.R.2d (RIA) 5121
- Code Sections
- Subject Area/Tax Topics
- Jurisdictions
- LanguageEnglish
- Tax Analysts Document NumberDoc 2012-14275
- Tax Analysts Electronic Citation2012 TNT 130-10
Velasquez, Rodolfo v. Comm.
NOT FOR PUBLICATION
UNITED STATES COURT OF APPEALS
FOR THE NINTH CIRCUIT
Tax Ct. No. 2547-10
MEMORANDUM*
Appeal from a Decision of the
United States Tax Court
Submitted June 26, 2012**
Before: SCHROEDER, HAWKINS, and GOULD, Circuit Judges.
Rodolfo Velasquez appeals pro se from the Tax Court's decision determining an income tax deficiency of $2,156 for tax year 2006. We have jurisdiction under 26 U.S.C. § 7482. We review de novo the Tax Court's conclusions of law. Biehl v. Comm'r, 351 F.3d 982, 985 (9th Cir. 2003). We affirm.
The Tax Court correctly determined the deficiency because, contrary to Velasquez's contention, the deductions attributable to renting the home where Velasquez also resided were properly limited to the gross income derived from that rental activity. See 26 U.S.C. § 280A(c)(5); Bolton v. Comm'r, 694 F.2d 556, 558 (9th Cir. 1982) ("[Section 280A(c)(5)] provides first that deductions allowed for expenses attributed to rental of the unit (i.e. deductions of any kind -- maintenance, taxes, interest) cannot exceed an amount equal to the amount of gross rental income received from the property for that year[.]")
Velasquez's remaining contentions are unpersuasive.
AFFIRMED.
FOOTNOTES
* This disposition is not appropriate for publication and is not precedent except as provided by 9th Cir. R. 36-3.
** The panel unanimously concludes this case is suitable for decision without oral argument and, therefore, denies Velasquez's request for oral argument. See Fed. R. App. P. 34(a)(2).
END OF FOOTNOTES
- Case NameRODOLFO VELASQUEZ, Petitioner - Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent - Appellee.
- CourtUnited States Court of Appeals for the Ninth Circuit
- DocketNo. 11-72290
- JudgePer curiam
- Parallel Citation479 Fed. Appx. 7592012-2 U.S. Tax Cas. (CCH) P50,443110 A.F.T.R.2d (RIA) 5121
- Code Sections
- Subject Area/Tax Topics
- Jurisdictions
- LanguageEnglish
- Tax Analysts Document NumberDoc 2012-14275
- Tax Analysts Electronic Citation2012 TNT 130-10