Legal Opinion
Bullard v. United States
Court of Appeals for the Second Circuit
Decided December 22, 1944No. 126PublishedCited by 13 opinions
1Opinion of the Court
L. HAND, Circuit Judge.
This is an action to recover income taxes, erroneously collected for the year 1940 ; the question is whether the plaintiffs, as executors, were denied a proper deduction. The stipulated facts were in substance as follows. The plaintiffs’ testator, Percy Bullard, in 1929 bought 1250 shares of stock in a corporation, which owned and managed an apartment house in New York; and at" the same time he signed a lease with the corporation for an apartment in the premises. The building was divided into two parts or sections, with separate entrances : one section was reserved for…
2Cases cited5 opinions
- Olds & Whipple v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1935
- Helvering v. GordonCourt of Appeals for the Fourth Circuit · 1943
- Kirby v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1939
- Hull's Estate v. CommissionerCourt of Appeals for the Second Circuit · 1942
- Hancock v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1939
3Cited by13 opinions
- Hayne v. CommissionerUnited States Tax Court · 1954
- Ardela, Inc. v. CommissionerUnited States Tax Court · 1969
- First Nat. Bank v. United StatesDistrict Court, D. Minnesota · 1944
- Snow v. MarcelleDistrict Court, E.D. New York · 1950
- Amen v. CommissionerCourt of Appeals for the Second Circuit · 1949
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