Legal Opinion
Commissioner v. Paulson
Court of Appeals for the Eighth Circuit
Decided November 10, 1941No. 12061PublishedCited by 6 opinions
1Opinion of the Court
THOMAS, Circuit Judge.
This case is before us on a petition of the Commissioner of Internal Revenue to review a decision of the United States Board of Tax Appeals. The Board adopted the stipulation of facts agreed upon by the parties.
The taxpayer is a resident of Cedar Rapids, Iowa. On March 12, 1923, he and two others entered into a real estate contract for the purchase of a business building situated in Cedar Rapids for $78,000. Thereafter his two associates assigned their interest in the contract to the taxpayer. The contract recited a down payment of $8,000 and provided for two payments of…
2Cases cited12 opinions
- Helvering v. HammelSupreme Court of the United States · 1941
- Helvering v. William Flaccus Oak Leather Co.Supreme Court of the United States · 1941
- Electro-Chemical Engraving Co. v. CommissionerSupreme Court of the United States · 1941
- Rogers v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1939
- Helvering v. Nebraska Bridge Supply & Lumber Co.Supreme Court of the United States · 1941
7 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Bihlmaier v. CommissionerUnited States Tax Court · 1951
- United States Freight Company and Subsidiaries v. The United StatesUnited States Court of Claims · 1970
- Bihlmaier v. CommissionerUnited States Tax Court · 1951
- National Metropolitan Bank of Washington v. United StatesUnited States Court of Claims · 1953
- United States Freight Company and Subsidiaries v. The United StatesUnited States Court of Claims · 1970
1 more not listed; retrieve them via the Exa API.