Legal Opinion
Louis D. Blick and Anne Blick v. Commissioner of Internal Revenue
Court of Appeals for the Third Circuit
Decided November 19, 1959No. 12913PublishedCited by 13 opinions
1Opinion of the Court
GOODRICH, Circuit Judge.
This is an appeal from a decision of the Tax Court which refused the taxpayers 1 long term capital gain treatment on a transaction concerning real estate in Plainfield, New Jersey. 31 T.C. 611 (1958).
The transaction out of which this litigation arises occurred in 1951. Louis Blick is a real estate broker with an office in Elizabeth, New Jersey. Around 1948, he entered into agreements with the owners of four lots at the corner of East Front Street and Elm Place, Plainfield, New Jersey. Although in the form of contracts to purchase, these documents relinquished, on the…
2Cases cited4 opinions
- Max H. Barber v. United States of America, William L. Taylor v. United StatesCourt of Appeals for the Eighth Circuit · 1954
- Blick v. CommissionerUnited States Tax Court · 1958
- Butler v. CommissionerUnited States Board of Tax Appeals · 1941
- Barber v. United StatesDistrict Court, D. Minnesota · 1953
3Cited by13 opinions
- William W. Saunders and Gertrude H. Saunders v. United StatesCourt of Appeals for the Ninth Circuit · 1971
- Herman J. Miller v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1961
- Anders v. CommissionerUnited States Tax Court · 1977
- Fraser v. CommissionerUnited States Tax Court · 1975
- Chemetron Corporation, a Delaware Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1962
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