Legal Opinion
Smith Real Estate Co. v. Page
District Court, D. Rhode Island
Decided July 20, 1932No. 2320PublishedCited by 2 opinions
1Opinion of the Court
LETTS, District Judge.
This is an action- of assumpsit against the defendant collector of internal revenue for the recovery of certain income taxes alleged to have been wrongfully assessed and collected from the plaintiff for the taxable years of 1924 and 1925.
Two leases for terms of years were executed by the plaintiff in the years 1923 and 1924, respectively. These leases related to certain premises in the city of Providence whereon were located buildings of an aggregate undepreciated cost of .$104,714.97. In both eases the leases contained provisions whereby the plaintiff’s lessee became…
2Cases cited3 opinions
- Young v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1932
- Anahma Realty Corporation v. Commissioner of Int. Rev.Court of Appeals for the Second Circuit · 1930
- Pelican Bay Lumber Co. v. BlairCourt of Appeals for the Ninth Circuit · 1929
3Cited by2 opinions
- Continental Illinois Nat. Bank & Trust Co. v. United StatesUnited States Court of Claims · 1937
- Joseph Eventino Deleon v. United States of AmericaDistrict Court, N.D. Texas · 2026