Legal Opinion
Tracy v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided November 3, 1931No. 5688, 5689PublishedCited by 80 opinions
1Opinion of the Court
HICKENLOOPER, Circuit Judge.
In January, 1902, the petitioner, the Huron Building Company, acquired lot No. 251 in Port La.wreneo division in the city of Toledo, Ohio, being a lot of land fronting 60 feet on Jefferson avenue, and having a depth of 120 feet. The purchase price was $45,-000. In 1904 a retail store and commercial loft building was constructed on the lot at a cost of $90,940.71. On December 1, 1921, the petitioner sold these premises for the net sum of $213,340. The principal question for decision before the Commissioner and the Board of Tax Appeals related to the March 1, 1913,…
2Cases cited20 opinions
- Phillips v. CommissionerSupreme Court of the United States · 1931
- Old Colony Trust Co. v. CommissionerSupreme Court of the United States · 1929
- United States v. LudeySupreme Court of the United States · 1927
- Interstate Commerce Commission v. Louisville & Nashville RailroadSupreme Court of the United States · 1913
- Interstate Commerce Commission v. Union Pacific RailroadSupreme Court of the United States · 1912
15 more not listed; retrieve them via the Exa API.
3Cited by80 opinions
- Estate of J. A. Kreis, Deceased, Herbert Clark, Executors v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1955
- VGS Corp. v. CommissionerUnited States Tax Court · 1977
- Crowell v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1932
- In Re Estate of Grace N. Williams, Deceased. Ralph E. Williams v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1958
- Cedar Rapids Human Rights Commission v. Cedar Rapids Community School DistrictSupreme Court of Iowa · 1974
75 more not listed; retrieve them via the Exa API.