Legal Opinion
Bingham v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided July 26, 1939No. 401PublishedCited by 63 opinions
1Opinion of the Court
CHASE, Circuit Judge.
In 1926, the petitioner sold and conveyed certain real estate in Florida to one Copp who agreed to- pay $500,000 for it. Copp paid the petitioner $50,000 in cash at the time of the purchase and gave him four interest-bearing promissory notes all dated January 15, 1926, to make up the remainder of the purchase price. One of these notes was for $100,000 and was payable March 15, 1926. The remaining three, each for the face amount of $116,666.67, were payable one each year on the same day of March in 1927, 1928 and 1929. All of the notes were secured by a mortgage on the…
2Cases cited8 opinions
- Old Colony Railroad v. CommissionerSupreme Court of the United States · 1932
- Lynch v. Alworth-Stephens Co.Supreme Court of the United States · 1925
- DeGanay v. LedererSupreme Court of the United States · 1919
- Fairbanks v. United StatesSupreme Court of the United States · 1939
- Hale v. HelveringCourt of Appeals for the D.C. Circuit · 1936
3 more not listed; retrieve them via the Exa API.
3Cited by63 opinions
- Commissioner of Internal Revenue v. Starr Bros., IncCourt of Appeals for the Second Circuit · 1953
- Osenbach v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1952
- Commissioner of Internal Revenue v. McCue Bros. & Drummond, IncCourt of Appeals for the Second Circuit · 1954
- Marc D. Leh and L. Waive Leh v. Commissioner of Internal Revenue, David E. Brown and Christobel H. Brown v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1958
- Sanders v. CommissionerCourt of Appeals for the Tenth Circuit · 1955
58 more not listed; retrieve them via the Exa API.