Legal Opinion
Goelet v. United States
Court of Appeals for the Second Circuit
Decided May 5, 1959No. 229, Docket 25268PublishedCited by 9 opinions
1Per curiam
This is an appeal from a judgment of the United States District Court for the Southern District of New York, holding that plaintiffs-appellants are not entitled to refunds of portions of the Federal income taxes paid by them for the years 1944, 1946, 1947 and 1948. The essential facts and issues are set forth in the memorandum opinion and judgment of Judge Bicks, reported at D.C.1958, 161 F.Supp. 305.
We affirm the District Court’s conclusion that the appellants, heirs of the lessor Goelet, are not entitled to depreciation deductions under Section 23 (£) of the Internal Revenue Code (1939), 26…
2Cases cited10 opinions
- Angelus Milling Co. v. CommissionerSupreme Court of the United States · 1945
- Real Estate - Land Title & Trust Co. v. United StatesSupreme Court of the United States · 1940
- Commissioner of Internal Revenue v. Moore. Moore v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1953
- Scovill Manufacturing Company v. John J. Fitzpatrick, Collector of Internal Revenue for the District of ConnecticutCourt of Appeals for the Second Circuit · 1954
- Friend v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1941
5 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Rosalie M. Schubert v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1961
- World Publishing Company v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1962
- Hempt Bros., Inc. v. United StatesDistrict Court, M.D. Pennsylvania · 1973
- Currier v. CommissionerUnited States Tax Court · 1968
- World Publishing Co. v. CommissionerUnited States Tax Court · 1960
4 more not listed; retrieve them via the Exa API.