Legal Opinion
Lilly v. Smith
Court of Appeals for the Seventh Circuit
Decided February 21, 1938No. 6267PublishedCited by 13 opinions
1Opinion of the Court
EVANS, Circuit Judge.
Plaintiff and his wife are residents of Indiana. In December, 1932, they acquired residential realty near Indianapolis as tenants by the entirety. Plaintiff paid therefor the sum ‘of $300,000. He personally furnished the entire consideration except $25,-000 which came from the proceeds of the sale of their former residence, which was also held by them as tenants by the entirety. In December, 1923, plaintiff negotiated for the purchase of additional grounds adjacent to the residence and paid therefor, $6,280. This property was also deeded to plaintiff and his wife as…
2Cases cited7 opinions
- Crooks v. HarrelsonSupreme Court of the United States · 1930
- Tyler v. United StatesSupreme Court of the United States · 1930
- Lang v. CommissionerSupreme Court of the United States · 1933
- Foster v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1937
- Helvering v. BowersSupreme Court of the United States · 1938
2 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Commissioner of Internal Revenue v. MarshallCourt of Appeals for the Second Circuit · 1942
- Herzog v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1941
- Matter of JeffersUnited States Bankruptcy Court, N.D. Indiana · 1980
- Taylor v. CommissionerUnited States Tax Court · 1965
- Pearl M. Kennedy v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1986
8 more not listed; retrieve them via the Exa API.