Legal Opinion
Thacher v. Lowe
District Court, S.D. New York
Decided November 22, 1922PublishedCited by 72 opinions
1Opinion of the Court
LEARNED HAND, District Judge.
The question in this case is a narrow one, and is merely whether the farm which Mr. Davies operated during his lifetime at his residence on Long Island was a “lawful business carried on for gain or profit.” I have no doubt that a lawyer can operate a farm for profit. However unlikely it may be that he will succeed in the enterprise, the enterprise may in fact be intended as a business. But it is equally clear that a lawyer may run a farm merely as an adjunct to his country place, and between the two the test appears to me to be only of his actual intention.…
2Cases cited2 opinions
- Wilson v. EisnerCourt of Appeals for the Second Circuit · 1922
- Plant v. WalshDistrict Court, D. Connecticut · 1922
3Cited by72 opinions
- Clement L. Hirsch v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1963
- American Properties, Inc. v. CommissionerUnited States Tax Court · 1957
- Henry P. White and Estate of Nancy A. White, Deceased, T. Leo Sullivan, Administrator, C.T.A. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1955
- Doggett v. BurnetCourt of Appeals for the D.C. Circuit · 1933
- Morton v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1949
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