Legal Opinion
Ahles Realty Corp. v. Commissioner of Int. Rev.
Court of Appeals for the Second Circuit
Decided June 4, 1934No. 37PublishedCited by 38 opinions
1Opinion of the Court
MANTON, Circuit Judge.
The income taxes of the petitioner for the fiscal years 1925 and 1926 are here asked to be reviewed. Sections 1001, 1002, 1003, of the Revenue Act of 1926, c. 27, 44 Stat. 9, 109, 110 (26 USCA §§ 1224 and note, 1225, 1226); section 603 of the Revenue Act of 1928, c. 852, 45 Stat. 791, 873 (26 USCA § 1224); section 1101, Revenue Act of 1932, c. 209,47 Stat. 286 (26 USCA § 1224 and note).
The- petitioner, a New York corporation organized November 30,1923, received a conveyance of real estate from a New York corporation of the same name about the same time. This new…
2Cases cited7 opinions
- Tait v. Western Maryland Railway Co.Supreme Court of the United States · 1933
- Pinellas Ice & Cold Storage Co. v. CommissionerSupreme Court of the United States · 1933
- Cortland Specialty Co. v. Commissioner of Internal Rev.Court of Appeals for the Second Circuit · 1932
- West Texas Refining & D. Co. v. Commissioner of Int. Rev.Court of Appeals for the Tenth Circuit · 1933
- Prairie Oil & Gas Co. v. MotterCourt of Appeals for the Tenth Circuit · 1933
2 more not listed; retrieve them via the Exa API.
3Cited by38 opinions
- Kimbell-Diamond Milling Co. v. Comm'rUnited States Tax Court · 1950
- Commissioner of Internal Revenue v. Ashland Oil & Refining Co.Court of Appeals for the Sixth Circuit · 1938
- Kanawha Gas & Utilities Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1954
- Shoenberg v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1935
- Helvering v. GordonCourt of Appeals for the Eighth Circuit · 1937
33 more not listed; retrieve them via the Exa API.