Legal Opinion
Commissioner of Internal Rev. v. Chicago Dock & Canal Co.
Court of Appeals for the Seventh Circuit
Decided June 9, 1936No. 5649, 5650PublishedCited by 6 opinions
1Opinion of the Court
BALTZELL, District Judge.
The Chicago Dock & Canal Company (hereinafter referred to as the company) is an Illinois corporation, having its principal place of business in the city of Chicago. Pursuant to authority granted in its charter it has acquired, and now owns, approximately 48 acres of land near the mouth of the Chicago river, east of Michigan boulevard, in the city of Chicago, upon which it has erected valuable improvements consisting of docks, wharves, piers, etc. The sole business of the company, since its incorporation, has been that of leasing its docks, wharves, etc., having at no…
2Cases cited11 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Kornhauser v. United StatesSupreme Court of the United States · 1928
- Bonwit Teller & Co. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1931
- Young v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1932
- Central Bank Block Ass'n v. Commissioner of Int. Rev.Court of Appeals for the Fifth Circuit · 1932
6 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Max Lutz and Ruth Lutz v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1960
- Continental Bank v. United StatesDistrict Court, E.D. Pennsylvania · 1981
- Isaac G. Johnson & Co. v. United StatesDistrict Court, S.D. New York · 1944
- Burton-Sutton Oil Co. v. Commissioner of Int. Rev.Court of Appeals for the Fifth Circuit · 1945
- Burton-Sutton Oil Co. v. Commissioner of Int. Rev.Court of Appeals for the Fifth Circuit · 1945
1 more not listed; retrieve them via the Exa API.