Legal Opinion
Fackler v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided February 4, 1943No. 9226PublishedCited by 70 opinions
1Opinion of the Court
HAMILTON, Circuit Judge.
This is a proceeding to review a decision of the Board of Tax Appeals (now the United States Tax Court).
The Commissioner of Internal Revenue found a deficiency in petitioner’s income tax for the calendar year 1938 in the sum of $4,639.67 which deficiency was sustained by the Board. The additional tax grows out of a profit realized from the sale of a leasehold.
On August 22, 1933, petitioner became lessee for a ninety-nine year lease, renewable forever, the lessor being the fee owner of certain lands with improvements thereon at 823 Prospect Avenue, in the business…
2Cases cited10 opinions
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- Irwin v. GavitSupreme Court of the United States · 1925
- Helvering v. F. & R. Lazarus & Co.Supreme Court of the United States · 1939
- Helvering v. RankinSupreme Court of the United States · 1935
- Richards v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1936
5 more not listed; retrieve them via the Exa API.
3Cited by70 opinions
- Curphey v. CommissionerUnited States Tax Court · 1980
- Lagreide v. CommissionerUnited States Tax Court · 1954
- Raymond Bauschard v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1960
- Boomhower v. United StatesDistrict Court, N.D. Iowa · 1947
- Maloney v. SpencerCourt of Appeals for the Ninth Circuit · 1949
65 more not listed; retrieve them via the Exa API.