Legal Opinion
R. O'Dell & Sons Co. v. Commissioner of Internal Rev.
Court of Appeals for the Third Circuit
Decided July 19, 1948No. 9554PublishedCited by 27 opinions
1Opinion of the Court
BIGGS, Circuit Judge.
In 1939 the taxpayer, R. O’Dell & Sons Company, Inc., owned real estate in Newark, New Jersey, against which there was an outstanding mortgage of $150,000. The mortgage, executed April 5, 1928, secured payment of the taxpayer’s bond to the Mutual Benefit Life Insurance Company of Newark. On May 9, 1939, the mortgage instituted an action to foreclose the mortgage in the Court of Chancery of New Jersey. On August 28, 1939, a judgment of foreclosure and sale was entered by that Court against the taxpayer directing that the mortgaged property be sold to satisfy the amount due…
2Cases cited6 opinions
- Helvering v. HammelSupreme Court of the United States · 1941
- Electro-Chemical Engraving Co. v. CommissionerSupreme Court of the United States · 1941
- R. O'Dell & Sons Co. v. CommissionerUnited States Tax Court · 1947
- Stamler v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1944
- Fidelity Union Tr. v. Multiple RealtyNew Jersey Court of Chancery · 1942
1 more not listed; retrieve them via the Exa API.
3Cited by27 opinions
- Danenberg v. CommissionerUnited States Tax Court · 1979
- Estate of Delman v. CommissionerUnited States Tax Court · 1979
- Forest G. Smith, Jr., and Rose Mary Smith v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1963
- Malone v. United StatesDistrict Court, N.D. Mississippi · 1971
- Eisenberg v. CommissionerUnited States Tax Court · 1982
22 more not listed; retrieve them via the Exa API.