Legal Opinion
The Montgomery Co. v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided April 28, 1964No. 15488_1PublishedCited by 6 opinions
1Per curiam
This action, seeking a redetermination by the Tax Court of a deficiency in income taxes, involves the disallowance by the Commissioner of a deduction claimed by the taxpayer by reason of the demolition of buildings in 1955 on property purchased by the taxpayer in May 1953.
The facts in detail, together with the opinion of the Tax Court upholding the Commissioner, are set out in P.H.1963 T.C. Memo Dec., par. 63,104, pages 541-547, to which reference is made. The following basic facts are sufficient for our present purposes.
On May 15, 1953, the taxpayer, The Montgomery Co., purchased a tract of…
2Cases cited6 opinions
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Liberty Baking Co. v. HeinerCourt of Appeals for the Third Circuit · 1930
- Crown Iron Works Company, a Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1957
- Providence Journal Co. v. BroderickCourt of Appeals for the First Circuit · 1939
- Panhandle State Bank v. CommissionerUnited States Tax Court · 1963
1 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Houston Chronicle Publishing Company, Plaintiff-Appellee-Cross v. United States of America, Defendant-Appellant-CrossCourt of Appeals for the Fifth Circuit · 1973
- Meyer v. United StatesDistrict Court, D. Massachusetts · 1965
- Henry H. Bender and Myrtle Bender v. United StatesCourt of Appeals for the Sixth Circuit · 1967
- Lawver v. CommissionerUnited States Tax Court · 1981
- Montgomery National Bank v. United StatesDistrict Court, E.D. Kentucky · 1971
1 more not listed; retrieve them via the Exa API.