Legal Opinion
Harcum v. United States
District Court, E.D. Virginia
Decided May 9, 1958No. Civ. A. No. 2410PublishedCited by 7 opinions
1Opinion of the Court
WALTER E. HOFFMAN, District Judge.
Plaintiffs instituted this action to recover taxes paid under allegedly erroneous assessments for the years 1949, 1950, 1951 and 1952, in which it is contended by the taxing authority that (1) plaintiffs were engaged in the business of buying and selling real estate and hence are not entitled to compute their profits *651from the sale of real estate on the basis of capital gains, and (2) a deposit under a lease as security for its performance is taxable as income during the year received. Plaintiff, Mary W. Harcum, is a housewife and a nominal party for the…
2Cases cited20 opinions
- Rollingwood Corp. v. Commissioner of Internal Revenue. Bohannon v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1951
- Arthur W. Smith and Mrs. Arthur W. Smith v. Charles H. Dunn, Formerly Acting Collector of Internal RevenueCourt of Appeals for the Fifth Circuit · 1955
- Farley v. CommissionerUnited States Tax Court · 1946
- Phillips v. Comissioner of Internal RevenueUnited States Tax Court · 1955
- Nathan D. Goldberg and S. E. Wood, Jr. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1955
15 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Growers Credit Corp. v. CommissionerUnited States Tax Court · 1960
- Cashvan v. United StatesDistrict Court, E.D. Virginia · 1967
- Growers Credit Corp. v. CommissionerUnited States Tax Court · 1960
- Pickus v. CommissionerUnited States Tax Court · 1963
- William Q. Boyce, Individually and as of the Will and Estate of Ida Mae Boyce, Deceased v. The United StatesUnited States Court of Claims · 1968
2 more not listed; retrieve them via the Exa API.