Hayutin v. Commissioner
United States Tax Court
1. Six land transactions occurred involving several of the petitioners herein. The first was the transfer of the Barnes and Shaw tract to the petitioners, Irving, Arthur, and Shaw. The next three transactions involved portions of that tract which Irving, Arthur, and Shaw conveyed to corporate petitioner, Builders. The first transaction concerned the acquisition of the Wyse tract by Irving, Arthur, and Shaw and the transfer of that tract to Builders.
Read the full summary
1. Six land transactions occurred involving several of the petitioners herein. The first was the transfer of the Barnes and Shaw tract to the petitioners, Irving, Arthur, and Shaw. The next three transactions involved portions of that tract which Irving, Arthur, and Shaw conveyed to corporate petitioner, Builders. The first transaction concerned the acquisition of the Wyse tract by Irving, Arthur, and Shaw and the transfer of that tract to Builders. The sixth transaction involved the acquisition of the Keller tract by Irving, Arthur, and Shaw and the conveyance of that tract to Builders. In…
1Opinion of the Court
Irving J. Hayutin and Sima B. Hayutin, et al. 1 v. Commissioner.
Hayutin v. Commissioner
Docket Nos. 4623-64, 4628-64, 5415-65, 5428-65, 5432-65, 5433-65, 5434-65, 5524-65, 4720-67, 4759-67, 4760-67, 4761-67, 4763-67, 4765-67, 4770-67, 4771-67, 4784-67.
United States Tax Court
T.C. Memo 1972-127; 1972 Tax Ct. Memo LEXIS 128; 31 T.C.M. (CCH) 509; T.C.M. (RIA) 720127;
June 12, 1972.
1. Six land transactions occurred involving several of the petitioners herein. The first was the transfer of the Barnes and Shaw tract to the petitioners, Irving, Arthur, and Shaw. The next three transactions involved…
2Cases cited91 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Helvering v. CliffordSupreme Court of the United States · 1940
- Commissioner v. Glenshaw Glass Co.Supreme Court of the United States · 1955
- Morgan v. CommissionerSupreme Court of the United States · 1940
- Poe v. SeabornSupreme Court of the United States · 1930
86 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Ramberg v. CommissionerUnited States Tax Court · 1975