Legal Opinion
Piper v. Commissioner
Court of Appeals for the Fifth Circuit
Decided July 3, 1936No. 7903PublishedCited by 5 opinions
1Opinion of the Court
FOSTER, Circuit Judge.
The Commissioner of Internal Revenue determined a deficiency of $4,294.88 on petitioner’s return for income taxes for the year 1926. On appeal to the Board of Tax Appeals the ’ruling of the Commissioner was affirmed. 32 B.T.A. 142. This appeal followed.
The case presents purely a question of fact. It appears that petitioner is a resident of Palm Beach, Fla., engaged in the business of interior decorating. In 1920 she purchased certain real estate in New York City, referred to as “57th Street property” for $19,000. Subsequent improvements and other expenses increased the…
2Cases cited4 opinions
- Williams v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1930
- Stiles v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1934
- Ives Dairy, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1933
- Piper v. CommissionerUnited States Board of Tax Appeals · 1935
3Cited by5 opinions
- Bar L Ranch, Inc. v. PhinneyDistrict Court, S.D. Texas · 1969
- Michelin Corp. v. McMahonDistrict Court, S.D. New York · 1956
- Nitterhouse v. United StatesDistrict Court, E.D. Pennsylvania · 1953
- Spence v. Secretario de HaciendaSupreme Court of Puerto Rico · 1955
- Graham Spence v. Secretary of the TreasurySupreme Court of Puerto Rico · 1955