Legal Opinion
M. A. Stoeltzing and Margaret M. Stoeltzing, His Wife v. Commissioner of Internal Revenue
Court of Appeals for the Third Circuit
Decided May 6, 1959No. 12689_1PublishedCited by 28 opinions
1Opinion of the Court
BIGGS, Chief Judge.
The taxpayers, the Stoeltzings, husband and wife, purchased a building in Pittsburgh. The total purchase price was $18,331.27. Of this sum $7,060.36 was assigned to the cost of the land, and the balance, $11,270.91, was ascribed to the cost of the building. Stoeltzing had been a manufacturers’ representative and had had offices in down-town Pittsburgh. Two of the reasons for purchasing the building were Stoeltzing’s desire to relocate his business office and to secure parking space for his customers and employees.
The building when purchased was in a bad state of repair.…
2Cases cited6 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- United States v. Victor H. And Elsie Akin, Fred C. And Alice M. Kluver, E.F. And Gladys MunroeCourt of Appeals for the Tenth Circuit · 1957
- Hotel Kingkade v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1950
- Joseph Merrick Jones and Eugenie Penick Jones v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1957
- Southern Ry. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1935
1 more not listed; retrieve them via the Exa API.
3Cited by28 opinions
- United States v. W. J. Wehrli and Helen B. WehrliCourt of Appeals for the Tenth Circuit · 1968
- Bayou Verret Land Co. v. CommissionerCourt of Appeals for the Fifth Circuit · 1971
- Jerome S. Moss, Sandra Moss, Sharon M. Alesia, Herb Alpert, and Lani Alpert v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1987
- Transport Manufacturing & Equipment Co. v. CommissionerCourt of Appeals for the Eighth Circuit · 1970
- Estate of Walling v. CommissionerCourt of Appeals for the Third Circuit · 1967
23 more not listed; retrieve them via the Exa API.