Legal Opinion
Commissioner of Internal Revenue v. Revere Land Co.
Court of Appeals for the Third Circuit
Decided July 29, 1948No. 9450, 9539PublishedCited by 32 opinions
1Opinion of the Court
KALODNER, Circuit Judge.
These two appeals present an intriguing financial triangle. Involved are three corporations, organized for the purpose of (1) acquiring a site; (2) financing; and (3) erecting and operating thereon an office building in the City of Pittsburgh, Pennsylvania.
First, there is the Revere Land Company (hereinafter referred to as “Revere”), the owner of the site. Second, there is the Strasswill Corporation (hereinafter referred to as “Strasswill”), which played the role of promoter and financing agent in the construction of the office building. Third, there is the Grant…
2Cases cited12 opinions
- Dobson v. CommissionerSupreme Court of the United States · 1944
- Helvering v. F. & R. Lazarus & Co.Supreme Court of the United States · 1939
- Detroit Edison Co. v. CommissionerSupreme Court of the United States · 1943
- Commissioner v. Scottish American Investment Co.Supreme Court of the United States · 1945
- Hatfried, Inc. v. Commissioner of Internal Rev.Court of Appeals for the Third Circuit · 1947
7 more not listed; retrieve them via the Exa API.
3Cited by32 opinions
- Stilwell v. Hertz Drivurself Stations, Inc.Court of Appeals for the Third Circuit · 1949
- Andrew J. Easter and Mildred P. Easter v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1964
- Saigh v. CommissionerUnited States Tax Court · 1961
- Hunter v. CommissionerUnited States Tax Court · 1966
- Park Place, Inc. v. CommissionerUnited States Tax Court · 1972
27 more not listed; retrieve them via the Exa API.