Legal Opinion
Commissioner of Int. Rev. v. Cleveland Adolph MR Corp.
Court of Appeals for the Sixth Circuit
Decided April 14, 1947No. 10363PublishedCited by 25 opinions
1Opinion of the Court
HICKS, Circuit Judge.
Petitioner, Commissioner of Internal Revenue, seeks a review of the decision of the Tax Court that there are deficiencies in income 'tax due by the taxpayer, Cleveland Adolph Mayer Realty Corporation, the respondent, for the years 1940, 1941 and 1942, in the respective amounts of $677.63, $950.55 and $1021.19.
Upon its organization in 1938, the taxpayer acquired a building ‘which, conced-edly, had been constructed by its predecessor in 1915 at a cost of $131,565.96. Until December 21, 1939, the taxpayer and its predecessor had taken depreciation on the building' at- the…
2Cases cited11 opinions
- Dobson v. CommissionerSupreme Court of the United States · 1944
- United States v. LudeySupreme Court of the United States · 1927
- Trust Under the Will of Bingham v. CommissionerSupreme Court of the United States · 1945
- John Kelley Co. v. CommissionerSupreme Court of the United States · 1946
- Helvering v. WinmillSupreme Court of the United States · 1938
6 more not listed; retrieve them via the Exa API.
3Cited by25 opinions
- Recklitis v. CommissionerUnited States Tax Court · 1988
- Kraft Foods Company v. Commissioner of Internal Revenue, (Two Cases)Court of Appeals for the Second Circuit · 1956
- Bertrand W. Cohn v. United States of America, William R. Kent v. United States of America, Louise C. Kent v. United StatesCourt of Appeals for the Sixth Circuit · 1958
- Earle, Collector of Internal Revenue v. W. J. Jones & Son, Inc. United States v. W. J. Jones & Son, IncCourt of Appeals for the Ninth Circuit · 1952
- Banc One Corp. v. CommissionerUnited States Tax Court · 1985
20 more not listed; retrieve them via the Exa API.