Legal Opinion
Nicholas v. Fifteenth Street Inv. Co.
Court of Appeals for the Tenth Circuit
Decided June 19, 1939No. 1796PublishedCited by 4 opinions
1Opinion of the Court
BRATTON, Circuit Judge.
This is a suit instituted by the Fifteenth Street Investment Company, a corporation, hereinafter called the taxpayer, against Ralph Nicholas, Collector of Internal Revenue for the District of Colorado, under section 24 (20) of the Judicial Code, 28 U.S.C.A. § 41 (20), to recover income taxes paid for the years 1932 and 1933. The taxpayer owned a parcel of real estate situated in the City of Denver. In March, 1929, the property was leased to Mountain States Theater Corporation for the succeeding twenty-five years. In August, 1930, the taxpayer completed the construction…
2Cases cited5 opinions
- Eisner v. MacOmberSupreme Court of the United States · 1920
- Eisner, Internal Revenue Collector v. MacOmberSupreme Court of the United States · 1919
- M. E. Blatt Co. v. United StatesSupreme Court of the United States · 1938
- Hewitt Realty Co. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1935
- Fifteenth Street Inv. Co. v. NicholasDistrict Court, D. Colorado · 1938
3Cited by4 opinions
- Lewis v. Pope Estate Co.Court of Appeals for the Ninth Circuit · 1940
- Commissioner v. Center Inv. Co.Court of Appeals for the Ninth Circuit · 1939
- Commissioner v. WoodCourt of Appeals for the Seventh Circuit · 1939
- Federal Employees Dist. Co. v. Franchise Tax Bd.California Court of Appeal · 1968