Feldman v. Commissioner
United States Tax Court
Held, the fair market value as of July 2, 1953, the date of death of petitioner's wife, of certain business property located at 100 E. Alameda Street in downtown Tucson, Arizona, which was owned by petitioner and his wife on the date of her death, was $100,000, allocable $55,000 to the land and $45,000 to the improvements, instead of $45,000 to the land and $55,000 to the improvements as determined by the respondent.
1Opinion of the Court
Meyer Feldman v. Commissioner.
Feldman v. Commissioner
Docket No. 2650-66.
United States Tax Court
T.C. Memo 1968-19; 1968 Tax Ct. Memo LEXIS 275; 27 T.C.M. (CCH) 98; T.C.M. (RIA) 68019;
January 31, 1968. Filed
Held, the fair market value as of July 2, 1953, the date of death of petitioner's wife, of certain business property located at 100 E. Alameda Street in downtown Tucson, Arizona, which was owned by petitioner and his wife on the date of her death, was $100,000, allocable $55,000 to the land and $45,000 to the improvements, instead of $45,000 to the land and $55,000 to the improvements as…
2Cases cited6 opinions
- Manning v. Seeley Tube & Box Co.Supreme Court of the United States · 1950
- Williams v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1930
- Meyer Feldman v. Wilson B. Wood, Director of Internal Revenue for ArizonaCourt of Appeals for the Ninth Circuit · 1964
- Rogers v. CommissionerUnited States Board of Tax Appeals · 1935
- Rogers v. HelveringCourt of Appeals for the Second Circuit · 1939
1 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Van Alen v. Comm'rUnited States Tax Court · 2013