Legal Opinion
Commissioner of Internal Revenue v. Golonsky. Commissioner of Internal Revenue v. Gold
Court of Appeals for the Third Circuit
Decided November 28, 1952No. 10752_1PublishedCited by 74 opinions
1Opinion of the Court
GOODRICH, Circuit Judge.
These two cases involve no issue of fact and but a single issue in tax law. The problem is simply stated as follows:
A tenant in possession of premises under a lease, upon receipt of payment by the landlord, and pursuant to an agreement made with the landlord, “vacated and surrendered the premises” 1 before the date at which the lease expired. Is the money received by the tenant for getting out of the premises and .turning them over to' the landlord before the expiration date of the lease the product of a “sale or exchange” so as to allow the tenant to pay an income tax…
2Cases cited10 opinions
- Hort v. CommissionerSupreme Court of the United States · 1941
- Jones, Collector of Internal Revenue v. CorbynCourt of Appeals for the Tenth Circuit · 1950
- Golonsky v. CommissionerUnited States Tax Court · 1951
- McAllister v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1946
- Bell's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1943
5 more not listed; retrieve them via the Exa API.
3Cited by74 opinions
- Commissioner of Internal Revenue v. José FerrerCourt of Appeals for the Second Circuit · 1962
- Commissioner of Internal Revenue v. Starr Bros., IncCourt of Appeals for the Second Circuit · 1953
- Commissioner of Internal Revenue v. RayCourt of Appeals for the Fifth Circuit · 1954
- Ferrer v. CommissionerUnited States Tax Court · 1961
- Bisbee-Baldwin Corporation v. Laurie E. Tomlinson, District Director of Internal Revenue for the District of FloridaCourt of Appeals for the Fifth Circuit · 1963
69 more not listed; retrieve them via the Exa API.