Legal Opinion
Hilpert v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided November 20, 1945No. 11307PublishedCited by 14 opinions
1Opinion of the Court
WALLER, Circuit Judge.
Charles R. Hilpert and Minnie P. Hilpert are husband and wife, who, together with Anna I. Hilpert, were co-partners and prior to March 1, 1913, acquired some real estate in Orlando, Florida, the adjusted value of which, for income tax purposes, was $15,668.25.
*930Prior to June 15, 1931, the Hilperts sought a loan from Frank E. Markell in the amount of $65,000, to be secured by a mortgage on the real estate. Markell did not want a mortgage but agreed to let the Hilperts have the $65,000 in exchange for a warranty deed, absolute in form, but with a side agreement to permit the…
2Cases cited5 opinions
- Markell v. HilpertSupreme Court of Florida · 1939
- Bank of Wildwood v. KerlSupreme Court of Florida · 1939
- Ellis v. FairbanksSupreme Court of Florida · 1896
- Hoskins v. BlackCourt of Appeals of Kentucky · 1920
- Alropa Corp. v. McNameeSupreme Court of Florida · 1940
3Cited by14 opinions
- Massaglia v. CommissionerUnited States Tax Court · 1959
- United States v. Hilario R. Alvarado, Madel SocorroCourt of Appeals for the Eleventh Circuit · 1993
- Murray v. CommissionerUnited States Tax Court · 1954
- E. J. Murray v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1956
- UMLIC VP LLC Ex Rel. United States v. MatthiasCourt of Appeals for the Third Circuit · 2004
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