Legal Opinion
Mintz v. Commissioner
Court of Appeals for the Second Circuit
Decided November 17, 1960No. Nos. 6, 7, 8, Dockets 25938-25940PublishedCited by 14 opinions
1Opinion of the Court
LEONARD P. MOORE, Circuit Judge.
Petitioners1 seek a reversal of decisions of the Tax Court (32 T.C. 723) which held that the gain which they realized on the receipt of cash distributed by, and on the sale of their stock in, Kingsway Development, Inc. (Kings-way), a corporation owning three apartment houses built under Federal Housing Administration mortgage guarantees, was taxable as ordinary income rather than as capital gain within the purview of the 1950 amendment to Section 117 of the Capital Gains Section of the Internal Revenue Code of 1939, ch. 994, 64 Stat. 906, 26 U.S.C.A. § 117, the…
2Cases cited12 opinions
- Commissioner v. South Texas Lumber Co.Supreme Court of the United States · 1948
- Raymond G. Burge and Kathleen E. Burge v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1958
- Arthur Glickman Herman Glickman and Ruth Glickman and Aaron Glickmand and Freda Glickman v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1958
- R. A. Bryan and Ruby M. Bryan, C. B. McNairy and Rowena A. McNairy W. H. Weaver and Edith H. Weaver v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1960
- C. D. Spangler and Veva C. Spangler v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1960
7 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Bornstein v. United StatesUnited States Court of Claims · 1965
- Rolland L. King and Arlene P. King v. United StatesCourt of Appeals for the Fifth Circuit · 1981
- United States v. Harold W. Ivey and Mrs. Virginia Ivey, Harold W. Ivey and Mrs. Virginia Ivey v. United StatesCourt of Appeals for the Fifth Circuit · 1961
- Jesse Hartman and Dorothy S. Hartman v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1961
- Arthur P. And Teresa Pomponio, Husband and Wife v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1961
9 more not listed; retrieve them via the Exa API.