Legal Opinion
John B. White, Inc. v. Commissioner of Internal Revenue
Court of Appeals for the Third Circuit
Decided April 24, 1972No. 71-1509PublishedCited by 5 opinions
1Opinion of the Court
OPINION OF THE COURT
2Per curiam
The taxpayer (White) conducted its business as a franchise dealer of the Ford Motor Company (Ford) prior to September 1, 1965, at 4920 North Broad Street, Philadelphia. In order to induce White to move the location of its business as a Ford dealer to more adequate facilities in a better neighborhood at 6600 North Broad Street, Philadelphia, Ford undertook to pay White $59,290.00 in a lump sum “for leasehold improvements and eligible premises assistance . as an incentive to complete this relocation in June 1965.” White challenges the decision of the Tax Court that the…
3Cases cited2 opinions
- Teleservice Company of Wyoming Valley v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1958
- John B. White, Inc. v. CommissionerUnited States Tax Court · 1971
4Cited by5 opinions
- G.M. Trading Corp. v. CommissionerUnited States Tax Court · 1994
- May Dep't Stores Co. v. CommissionerUnited States Tax Court · 1974
- Brooks v. CommissionerUnited States Tax Court · 1987
- Brooks v. CommissionerUnited States Tax Court · 1987
- G.M. Trading Corp. v. CommissionerUnited States Tax Court · 1994