Legal Opinion
Welsh Homes, Incorporated, and v. Commissioner of Internal Revenue, And
Court of Appeals for the Fourth Circuit
Decided May 30, 1960No. 8052_1PublishedCited by 27 opinions
1Opinion of the Court
SOPER, Circuit Judge.
This petition for review is directed to a decision of the Tax Court which approved the Commissioner’s computation of the taxable gain derived by a builder upon the sale of leasehold interests in land upon which he had erected buildings under the ground rent system in vogue in Baltimore, Maryland, described in our decision in Commissioner of Internal Revenue v. Simmers’ Estate, 4 Cir., 231 F.2d 909. The facts in the pending case are on all fours with those in Simmers’, wherein the decision of the Tax Court was affirmed. The decision of the Tax Court in the pending case…
2Cases cited18 opinions
- Hormel v. HelveringSupreme Court of the United States · 1941
- Helvering v. GowranSupreme Court of the United States · 1937
- Bankers Pocahontas Coal Co. v. BurnetSupreme Court of the United States · 1932
- Central Cuba Sugar Co. v. Commissioner of Internal Revenue. Commissioner of Internal Revenue v. Central Cuba Sugar CoCourt of Appeals for the Second Circuit · 1952
- Alexander Sprunt & Son v. Commissioner of Int. Rev.Court of Appeals for the Fourth Circuit · 1933
13 more not listed; retrieve them via the Exa API.
3Cited by27 opinions
- Koch v. CommissionerUnited States Tax Court · 1978
- Burbage v. CommissionerUnited States Tax Court · 1984
- E. I. Du Pont de Nemours & Co. v. United StatesUnited States Court of Claims · 1973
- Principal Life Insurance Company and Subsidiaries v. United StatesUnited States Court of Federal Claims · 2014
- Herbert Kaufman v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1966
22 more not listed; retrieve them via the Exa API.