Legal Opinion
Commissioner v. Center Inv. Co.
Court of Appeals for the Ninth Circuit
Decided November 27, 1939No. 9114PublishedCited by 3 opinions
1Opinion of the Court
DENMAN, Circuit Judge.
This is a petition for review of a decision of the United States Board of Tax Appeals in favor of the taxpayer and against the Commissioner’s claim that where in a prior tax year a building had been erected by a lessee of taxpayer-lessor, pursuant to a lease agreement to erect such structure on the leased land, there was income to taxpayer in the tax year of the forfeiture of the lease due to the freeing of the building of the lease obligation.
The Board found,' inter alia, that on January 23, 1930, the taxpayer “owned in fee simple a certain piece of real estate in…
2Cases cited9 opinions
- Eisner v. MacOmberSupreme Court of the United States · 1920
- Eisner, Internal Revenue Collector v. MacOmberSupreme Court of the United States · 1919
- M. E. Blatt Co. v. United StatesSupreme Court of the United States · 1938
- Lillibridge v. Lackawanna Coal Co.Supreme Court of Pennsylvania · 1891
- Miller v. GearinCourt of Appeals for the Ninth Circuit · 1919
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3Cited by3 opinions
- Lewis v. Pope Estate Co.Court of Appeals for the Ninth Circuit · 1940
- Giesy v. American Nat. BankDistrict Court, D. Oregon · 1940
- Neumann v. Walters, Pennsylvania Court of Common Pleas, Chester County1981