Legal Opinion
Commissioner of Internal Rev. v. HF NEIGHBORS R. CO.
Court of Appeals for the Sixth Circuit
Decided January 14, 1936No. 6827PublishedCited by 16 opinions
1Opinion of the Court
SIMONS, Circuit Judge.
The review is sought by the Commissioner of Internal Revenue of an order of the Board of Tax Appeals and puts in issue the essential nature of a transaction by which the taxpayer raised money upon certain real estate in Cleveland, Ohio; the transaction-resulting in the issue and sale of what are known as land trust certificates. If the transaction was a sale of real estate, as the Commissioner claims, the amount realized being in excess of the depreciated cost of the property, it resulted in taxable gain. The taxpayer, however, asserts that regardless of form, the-…
2Cases cited10 opinions
- Eisner v. MacOmberSupreme Court of the United States · 1920
- Eisner, Internal Revenue Collector v. MacOmberSupreme Court of the United States · 1919
- United States v. PhellisSupreme Court of the United States · 1921
- Weiss v. WeinerSupreme Court of the United States · 1929
- Weiss v. StearnSupreme Court of the United States · 1924
5 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Helvering v. F. & R. Lazarus & Co.Supreme Court of the United States · 1939
- Saigh v. CommissionerUnited States Tax Court · 1961
- Cleveland Trust Co. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1940
- Commissioner of Internal Rev. v. F. & R. Lazarus & Co.Court of Appeals for the Sixth Circuit · 1939
- City Nat. Bank Bldg. Co. v. HelveringCourt of Appeals for the D.C. Circuit · 1938
11 more not listed; retrieve them via the Exa API.