Legal Opinion
Malat v. Riddell
Supreme Court of the United States
Decided March 23, 1966No. 487PublishedCited by 468 opinions
1Per curiam
Petitioner 1 was a participant in a joint venture which acquired a 45-acre parcel of land, the intended use for which is somewhat in dispute. Petitioner contends that the venturers’ intention was to develop and operate an apartment project on the land; the respondent’s posi tion is that there was a “dual purpose” of developing the property for rental purposes or selling, whichever proved to be the more profitable. In any event, difficulties in obtaining the necessary financing were encountered, and the interior lots of the tract were subdivided and sold. The profit from those sales was…
2Cases cited12 opinions
- Crane v. CommissionerSupreme Court of the United States · 1947
- Corn Products Refining Co. v. CommissionerSupreme Court of the United States · 1956
- Hanover Bank v. CommissionerSupreme Court of the United States · 1962
- Commissioner v. Gillette Motor Transport, Inc.Supreme Court of the United States · 1960
- Rollingwood Corp. v. Commissioner of Internal Revenue. Bohannon v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1951
7 more not listed; retrieve them via the Exa API.
3Cited by468 opinions
- South Corporation and Seal Fleet, Inc. v. The United StatesCourt of Appeals for the Federal Circuit · 1982
- United States v. Paul v. OatesCourt of Appeals for the Second Circuit · 1977
- United States v. Wong Kim Bo, A/K/A Yee Kuk Ho, Etc.Court of Appeals for the Fifth Circuit · 1972
- Surloff v. CommissionerUnited States Tax Court · 1983
- The Wilderness Society v. Rogers C. B. Morton, Secretary of the InteriorCourt of Appeals for the D.C. Circuit · 1973
463 more not listed; retrieve them via the Exa API.