Legal Opinion
Blackhawk-Perry Corporation v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided May 31, 1950No. 13937PublishedCited by 14 opinions
1Opinion of the Court
THOMAS, Circuit Judge.
A taxpayer seeks review and modification of a decision of the Tax Court of the United States. The facts were stipulated in the proceeding before the Tax Court.
Petitioner was incorporated in 1935 by the bondholders of the Blackhawk Hotels Company, owner of the Blackhawk Hotel and the Perry Apartments in Davenport, Iowa. In that year the hotel company was involved in a reorganization proceeding under section 77B of the Amended Bankruptcy Act, 11 U.S.C.A. § 207. The hotel and the apartment properties, together with their contents consisting- of furnishings and equipment,…
2Cases cited7 opinions
- Botany Worsted Mills v. United StatesSupreme Court of the United States · 1929
- Hobbs v. McLeanSupreme Court of the United States · 1886
- Helvering v. Alabama Asphaltic Limestone Co.Supreme Court of the United States · 1942
- Virginian Hotel Corporation v. Helvering, Commissioner of Internal RevenueSupreme Court of the United States · 1943
- Palm Springs Holding Corp. v. CommissionerSupreme Court of the United States · 1942
2 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- United States v. HemmeSupreme Court of the United States · 1986
- Shivers v. Texaco Exploration & Production, Inc., Texas Court of Appeals, 6th District (Texarkana)1998
- Commissioner of Internal Revenue v. Superior Yarn Mills, Inc.Court of Appeals for the Fourth Circuit · 1955
- C. D. Johnson Lumber Corp. v. CommissionerUnited States Tax Court · 1951
- K. O. Lee Co. v. United StatesDistrict Court, D. South Dakota · 1968
9 more not listed; retrieve them via the Exa API.