Legal Opinion
Manchester Board & Paper Co. v. Commissioner of Internal Revenue
Court of Appeals for the Fourth Circuit
Decided April 6, 1937No. 4138PublishedCited by 9 opinions
1Opinion of the Court
SOPER, Circuit Judge.
Upon the former appeal in this case, Manchester Board & Paper Company v.. Commissioner (C.C.A.) 74 F.(2d) 838, as in this appeal, the question was whether the sum of $58,000 received by the taxpayer in the year 1928 for the relinquishment, of its rights as lessee of certain land and certain water power in Richmond, Va., was entirely profit, or whether on the other hand the property had a value on March 1, 1913, equal to or in excess of the sum paid for it in 1928, so that no taxable income accrued to the taxpayer as the result of the transaction in the latter year. The…
2Cases cited15 opinions
- Helvering v. Tex-Penn Oil Co.Supreme Court of the United States · 1937
- Tracy v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1931
- Bonwit Teller & Co. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1931
- Gloyd v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1933
- Anchor Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1930
10 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- William O'Dwyer and Sloan O'Dwyer v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1959
- Crude Oil Corp. v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1947
- Joe W. Stout and Eudora H. Stout v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1959
- Gamble v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1939
- Greenwood Packing Plant v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1942
4 more not listed; retrieve them via the Exa API.