Legal Opinion
Astor Holding Co. v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided April 27, 1943No. 10537PublishedCited by 31 opinions
1Opinion of the Court
McCORD, Circuit Judge.
The petition is for review of a decision sustaining deficiencies in income and excess-profits taxes assessed against Astor Holding Corporation for the fiscal year ending May 31, 1937.
The taxpayer constructed a building in the City of Miami, Florida, for the purpose of leasing it to one David Rosner. On July 2, 1936, the parties entered into a lease for a term of ten years beginning November 1, 1936, and ending October 31, 1946. Paragraph II of the lease provided for payment of an annual rental of $21,390.00, and an immediate advance payment of $17,-500.00 as “part…
2Cases cited6 opinions
- Clinton Hotel Realty Corp. v. Com'r of Int. Rev.Court of Appeals for the Fifth Circuit · 1942
- 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
1 more not listed; retrieve them via the Exa API.
3Cited by31 opinions
- 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
- South Dade Farms, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1943
- City Gas Company of Florida v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1982
- Hirsch Improvement Co. v. Commissioner of Int. Rev.Court of Appeals for the Second Circuit · 1944
26 more not listed; retrieve them via the Exa API.