Legal Opinion
Commissioner of Internal Revenue v. Robert J. And Emma R. Stuatr
Court of Appeals for the Third Circuit
Decided April 4, 1962No. 13615_1PublishedCited by 16 opinions
1Opinion of the Court
GANEY, Circuit Judge.
This is a review of a decision of the Tax Court at the request of the Commissioner of Internal Revenue. The question presented is whether or not that Court correctly held that the sale or other disposition of taxpayers’ real property was made in 1954 within the meaning of § 453(b) of the Internal Revenue Code of 1954, 26 U.S.C.A. § 453(b), as the taxpayers maintained, rather than in 1955, as the Commissioner contended.
The basic facts are not in dispute and, as obtained from the opinion of the Tax Court,1 may be stated as follows: In 1954, the taxpayers, husband and wife,…
2Cases cited12 opinions
- Lucas v. North Texas Lumber Co.Supreme Court of the United States · 1930
- Wellmore Builders, Inc. v. WannierNew Jersey Superior Court Appellate Division · 1958
- Lawler v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1935
- Bullowa v. Thermoid Co.Supreme Court of New Jersey · 1935
- National Memorial Park v. Commissioner of Int. Rev.Court of Appeals for the Fourth Circuit · 1944
7 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Estate of Franklin v. CommissionerUnited States Tax Court · 1975
- Lloyd E. Williams, Jr. And Mildred A. Williams v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1993
- Derr v. CommissionerUnited States Tax Court · 1981
- Major Realty Corporation and Subsidiaries v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1985
- Commissioner of Internal Revenue v. E. F. Baertschi and Alma M. BaertschiCourt of Appeals for the Sixth Circuit · 1969
11 more not listed; retrieve them via the Exa API.