Legal Opinion
Clinton Hotel Realty Corp. v. Com'r of Int. Rev.
Court of Appeals for the Fifth Circuit
Decided June 27, 1942No. 10237PublishedCited by 35 opinions
1Opinion of the Court
SIBLEY, Circuit Judge.
The taxpayer, Clinton Hotel Realty Corporation, leased its fully furnished hotel in the City of Miami Beach, Florida, on June 3, 1935, for a term of ten years, for a total rental of $210,009 payable $21,000 on delivery of the lease, “Which shall be credited upon the rental for the last year of the term of this lease on the 3rd day of June, 1944, upon the terms and conditions hereinafter set forth”; and other sums of $21,000 annually as scheduled through February 15, 1944. The last year’s rent is listed as due June 3, 1944, $21,000. During the fiscal tax year ending May…
2Cases cited7 opinions
- North American Oil Consolidated v. BurnetSupreme Court of the United States · 1932
- Commissioner of Internal Revenue v. LyonCourt of Appeals for the Ninth Circuit · 1938
- Renwick v. United StatesCourt of Appeals for the Seventh Circuit · 1936
- Warren Service Corp. v. Commissioner of Internal Rev.Court of Appeals for the Second Circuit · 1940
- United States v. Boston & Providence RR CorporationCourt of Appeals for the First Circuit · 1930
2 more not listed; retrieve them via the Exa API.
3Cited by35 opinions
- Commissioner v. RissCourt of Appeals for the Eighth Circuit · 1967
- Illinois Power Company v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1986
- United States v. W. B. And Edna B. WilliamsCourt of Appeals for the Fifth Circuit · 1968
- Angelus Funeral Home v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1969
- Astor Holding Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1943
30 more not listed; retrieve them via the Exa API.