Legal Opinion
Bruce v. Knox
District Court, D. Minnesota
Decided January 25, 1960No. 4-59 Civil 55, 4-59 Civil 57PublishedCited by 12 opinions
1Opinion of the Court
NORDBYE, District Judge.
The above actions came before the Court on the respective motions of each of the parties for summary judgment.
These actions involve petitions for refund of income taxes paid by the plaintiffs. In that the same legal questions arise in each case, they will be considered together.
Wallace T. Bruce, one of the taxpayers, received in 1948 as a gift from his mother an undivided two-thirds interest in an undeveloped 37-acre tract known as Cedar Lake land located in St. Louis Park, Minnesota. It appears that Bruce’s mother had paid $2,078.20 for her interest. Later, in 1949,…
2Cases cited10 opinions
- Sun Properties, Inc. v. United StatesCourt of Appeals for the Fifth Circuit · 1955
- Camp Wolters Enterprises, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1956
- Maloney v. SpencerCourt of Appeals for the Ninth Circuit · 1949
- Aqualane Shores, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1959
- Wilshire & West. Sandwiches v. Commissioner of Int. R.Court of Appeals for the Ninth Circuit · 1949
5 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Burr Oaks Corp. v. CommissionerUnited States Tax Court · 1965
- Sherwood Memorial Gardens, Inc. v. CommissionerUnited States Tax Court · 1964
- Lots, Inc. v. CommissionerUnited States Tax Court · 1968
- Gyro Engineering Corp. v. United StatesDistrict Court, C.D. California · 1967
- Castle Heights, Inc. v. United StatesDistrict Court, E.D. Tennessee · 1965
7 more not listed; retrieve them via the Exa API.