Legal Opinion
Levy v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided May 6, 1954No. 14691PublishedCited by 19 opinions
1Opinion of the Court
HOLMES, Circuit Judge.
This appeal is from a decision of the Tax Court, disallowing a deduction claimed by petitioners, Arnold Levy and his wife Louise B. Levy, in their income tax for the year 1946. The petitioners were partners in an antique furniture and jewelry business in Miami Beach, Florida, where they had occupied the same building since 1929, when it was erected especially for them by the owner, Calvin Bentley, under whom they held by virtue of successive five-year leases. On April 30, 1945, Bentley leased the property to petitioners for a term of five years beginning September 11,…
2Cases cited5 opinions
- Fay v. HelveringCourt of Appeals for the Second Circuit · 1941
- Matheson v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1931
- Universal Oil Products Co. v. Campbell (United States, Intervenor) (Two Cases)Court of Appeals for the Seventh Circuit · 1950
- Glendinning, McLeish & Co. v. Commissioner of Internal Rev.Court of Appeals for the Second Circuit · 1932
- All Russian Textile Syndicate, Inc. v. CommissionerCourt of Appeals for the Second Circuit · 1933
3Cited by19 opinions
- Canelo v. CommissionerUnited States Tax Court · 1969
- Tobler v. DerwinskiUnited States Court of Appeals for Veterans Claims · 1991
- Warren Burnett and Emma Burnett v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1966
- Earl M. Coplon and Mollie M. Coplon v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1960
- Flower v. CommissionerUnited States Tax Court · 1973
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