Legal Opinion
Smith Real Estate Co. v. Page
Court of Appeals for the Fifth Circuit
Decided November 10, 1933No. 2786PublishedCited by 4 opinions
1Opinion of the Court
MORTON, Circuit Judge.
This is an action to recover income and profits taxes alleged to have been erroneously collected for the years 1924 and 1925. The District Judge gave judgment for the defendant, and the plaintiff has appealed.
There is no dispute about the facts. At various dates between 1902 and 1922 the plaintiff bought several lots of land with buildings on them in the business section of Providence, R. I. In 1923 it leased some of these parcels for fifty years; the lessee being obligated to remove the buildings then on the land and erect new ones. In 1924 the plaintiff leased another…
2Cases cited4 opinions
- Bonwit Teller & Co. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1931
- Young v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1932
- Anahma Realty Corporation v. Commissioner of Int. Rev.Court of Appeals for the Second Circuit · 1930
- Spinks Realty Co. v. BurnetCourt of Appeals for the D.C. Circuit · 1932
3Cited by4 opinions
- Herman Landerman v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1971
- Estate of Clara Nickoll, Deceased, B. E. Nickoll, and B. E. Nickoll, Individually v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1960
- Continental Illinois Nat. Bank & Trust Co. v. United StatesUnited States Court of Claims · 1937
- Mente v. CommissionerCourt of Appeals for the Fifth Circuit · 1935