Legal Opinion
Jersey Land and Development Corporation, a New Jersey Corp. v. United States
Court of Appeals for the Third Circuit
Decided July 29, 1976No. 75-2120PublishedCited by 21 opinions
1Opinion of the Court
OPINION OF THE COURT
SEITZ, Chief Judge.
The defendant, United States, appeals from an adverse judgment of the district court which held that the plaintiff taxpayer was entitled to treat its gain on the sale of certain industrial real estate as capital gains.
The essential facts as found by the district court are as follows: William J. Bigley, president and sole shareholder of the plaintiff, Jersey Land and Development Corporation (“Jersey Land”), also headed Bigley Brothers, Inc. (“Bigley Brothers”), a large New Jersey trucking concern engaged in the business of hauling heavy construction…
2Cases cited9 opinions
- Corn Products Refining Co. v. CommissionerSupreme Court of the United States · 1956
- Commissioner v. Gillette Motor Transport, Inc.Supreme Court of the United States · 1960
- United States v. Ada Belle Winthrop, Individually and as Under the Will of Guy L. Winthrop, DeceasedCourt of Appeals for the Fifth Circuit · 1969
- Walter H. Kaltreider and Irene C. Kaltreider v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1958
- Ehrman v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1941
4 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Deborah J. Schneider, Cross-Appellant v. The City of Atlanta (Bureau of Corrections), and J. D. Hudson, Ind., Etc., Cross-AppelleeCourt of Appeals for the Fifth Circuit · 1980
- Byram v. United StatesCourt of Appeals for the Fifth Circuit · 1983
- Buono v. CommissionerUnited States Tax Court · 1980
- Pleasant Summit Land Corp. v. CommissionerCourt of Appeals for the Third Circuit · 1988
- Francis E. Gartrell and Mabel L. Gartrell v. United StatesCourt of Appeals for the Sixth Circuit · 1980
16 more not listed; retrieve them via the Exa API.