Legal Opinion
Homann v. Commissioner
Court of Appeals for the Ninth Circuit
Decided January 27, 1956No. 14737PublishedCited by 8 opinions
1Opinion of the Court
DENMAN, Chief Judge.
A. G. Homann and his wife Anna Ho-mann, hereafter the Taxpayers, each seek a review of identical decisions of the Tax Court holding that income from the sale in 1946 of sixty-eight (68) houses located in Sunnyside, Washington was taxable as ordinary income rather than as capital gain.
The Commissioner seeks review of the Tax Court’s decision that the basis of these houses did not have to be adjusted by an allowance for depreciation for the years in which they were rented, and that the income from the sale of furnaces and refrigerators removed from some of the houses was…
2Cases cited5 opinions
- Rollingwood Corp. v. Commissioner of Internal Revenue. Bohannon v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1951
- Orenstein v. United States. United States v. OrensteinCourt of Appeals for the First Circuit · 1951
- Alice E. Cohn, Marion A. Cohn, Daniel E. Cohn, and Edgar M. Cohn v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1955
- Capella v. Zurich General Acc. Liability Ins. Co.Court of Appeals for the Fifth Circuit · 1952
- MacLaughlin v. HullCourt of Appeals for the Ninth Circuit · 1937
3Cited by8 opinions
- Harold Wener v. Commissioner of Internal Revenue, Molly Wener v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1957
- Pool v. CommissionerCourt of Appeals for the Ninth Circuit · 1957
- Ah Pah Redwood Company, a Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1957
- Pacific Homes, Inc., a Corporation v. United StatesCourt of Appeals for the Ninth Circuit · 1956
- Edward Pool v. Commissioner Of Internal RevenueCourt of Appeals for the Ninth Circuit · 1957
3 more not listed; retrieve them via the Exa API.