Legal Opinion
Herman B. Meiselman and Claire Meiselman, General Realty & Management, Inc., Delux Theatres, Inc. v. Commissioner of Internal Revenue
Court of Appeals for the Fourth Circuit
Decided March 14, 1962No. 8463_1PublishedCited by 7 opinions
1Opinion of the Court
J. SPENCER BELL, Circuit Judge.
This is an appeal from decisions of the Tax Court of the United States sustaining deficiency determinations by the Commissioner of Internal Revenue under the Internal Revenue Code of 1939. The deficiencies were based upon the assertion by the Commissioner that amounts received by the taxpayers upon the disposition of certain theaters in the year 1953 represented rentals pursuant to a lease arrangement. The taxpayers had treated the transaction as a sale of capital assets held for more than six months. While holding that the payments in question were to be taxed…
2Cases cited11 opinions
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Walburga Oesterreich v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1955
- Benton v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1952
- James E. Austin and Elizabeth G. Austin v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1962
- Breece Veneer and Panel Company v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1956
6 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Commissioner of Internal Revenue v. Carl L. Danielson and Pauline S. Danielson, Commissioner Ofinternal Revenue v. Helen P. Sherman, Commissioner Ofinternal Revenue v. Estate of Jacob F. Schaffner, Deceased, Elizabeth Schaffner and Erwin Marsch, Executors, and Elizabeth Schaffner, Commissionerof Internal Revenue v. Hugh E. McLennan and Katherine McLennanCourt of Appeals for the Third Circuit · 1967
- Blackstone Realty Company v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1968
- Anthony J. Foyt, Jr., and Lucy A. Foyt v. United States of America, Ann W. Childs, Etc. v. United StatesCourt of Appeals for the Fifth Circuit · 1977
- Marcus v. CommissionerUnited States Tax Court · 1971
- Lambert v. United StatesDistrict Court, W.D. Virginia · 1976
2 more not listed; retrieve them via the Exa API.