Legal Opinion
Urban Redevelopment Corporation v. Commissioner of Internal Revenue
Court of Appeals for the Fourth Circuit
Decided September 19, 1961No. 8334_1PublishedCited by 47 opinions
1Opinion of the Court
BOREMAN, Circuit Judge.
This is a petition for review by the taxpayer of a decision of the Tax Court, reported in 34 T.C. 845, No. 87 (August 15, 1960). The basic facts stated herein appear to be undisputed and were either stipulated by the parties or found by the Tax Court.
Urban Redevelopment Corporation, sometimes hereinafter referred to as Urban or taxpayer, is a'New York corporation organized on October 16, 1949. Until July 14, 1953, its principal place of business was in New York City, but on that date its office was moved to Alexandria, Virginia, and it was qualified to do business in…
2Cases cited9 opinions
- Libson Shops, Inc., v. Koehler, District Director of Internal RevenueSupreme Court of the United States · 1957
- Fred M. Archer and Evie B. Archer v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1955
- Mill Ridge Coal Company v. George D. Patterson, District Director of Internal RevenueCourt of Appeals for the Fifth Circuit · 1959
- Thomas E. Snyder Sons Co. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1961
- James Realty Company, a Corporation v. United StatesCourt of Appeals for the Eighth Circuit · 1960
4 more not listed; retrieve them via the Exa API.
3Cited by47 opinions
- United States v. Estelle SteinCourt of Appeals for the Eleventh Circuit · 2018
- United States v. NarcisoDistrict Court, E.D. Michigan · 1977
- J. T. Slocomb Company v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1964
- Morrison v. MartinDistrict Court, E.D. North Carolina · 1990
- Vulcan Materials Company v. United StatesCourt of Appeals for the Fifth Circuit · 1971
42 more not listed; retrieve them via the Exa API.