Legal Opinion
William A. And Margaret K. Tombari v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided March 5, 1962No. 17405PublishedCited by 24 opinions
1Opinion of the Court
ORR, Circuit Judge.
William A. Tombari and wife on January 23, 1951, sold to Henry C. Lewis and wife the East Mission Pharmacy (hereinafter the Pharmacy) situate in Spokane, Washington, pursuant to the following agreement of purchase. Total purchase price $300,000.00, payable as follows:(a) $5,000 cash at execution of the agreement.(b) $75,987.64 ($75,777.15 principal and $210.49 accrued interest) by the assignment of a real estate contract (hereinafter the Arlington contract) of which the Lewises were obligees. 1(c) $19,012.36 in cash before delivery of possession of the property.(d)…
2Cases cited16 opinions
- Burnet v. HarmelSupreme Court of the United States · 1932
- Burnet v. LoganSupreme Court of the United States · 1931
- Fairbanks v. United StatesSupreme Court of the United States · 1939
- Commissioner of Internal Revenue v. CarterCourt of Appeals for the Second Circuit · 1948
- Albert Gersten, Myron P. Beck and Ann H. Beck, Milton Gersten and Mary Gersten v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1959
11 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- In the Matter of Charles A. Steen, Debtor. Dick Dimond, Trustee v. United StatesCourt of Appeals for the Ninth Circuit · 1975
- Warren Jones Company v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1975
- Lowe v. CommissionerUnited States Tax Court · 1965
- Blackstone Realty Company v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1968
- Smith v. CommissionerUnited States Tax Court · 1967
19 more not listed; retrieve them via the Exa API.