Legal Opinion
De West Realty Corp. v. Internal Revenue Service
District Court, S.D. New York
Decided July 29, 1976No. 76 Civ. 2145PublishedCited by 32 opinions
1Opinion of the Court
LASKER, District Judge.
On March 17,1975, Realty Control Corporation (Realty) transferred to De West Realty Corp. (De West), the plaintiff in this action, a parcel of real estate described as 256-262 West 46th Street and 734-736 8th Avenue, New York, New York. The District Office of Internal Revenue Service had been investigating Realty, as well as approximately thirty other real estate businesses owned or controlled by Jacob Fine, and in the belief that the March 17th transfer was without any apparent consideration, assessed tax liability against De West as a transferee of property of Realty…
2Cases cited20 opinions
- Enochs v. Williams Packing & Navigation Co.Supreme Court of the United States · 1962
- Commissioner v. SternSupreme Court of the United States · 1958
- Miller v. Standard Nut Margarine Co. of Fla.Supreme Court of the United States · 1932
- Commissioner v. ShapiroSupreme Court of the United States · 1976
- United States v. 58th Street Plaza Theatre, Inc.District Court, S.D. New York · 1968
15 more not listed; retrieve them via the Exa API.
3Cited by32 opinions
- Southern Industries, Inc. v. JeremiasAppellate Division of the Supreme Court of the State of New York · 1978
- Farm Stores, Inc. v. School Feeding Corp.Appellate Division of the Supreme Court of the State of New York · 1984
- Lippe v. Bairnco Corp.District Court, S.D. New York · 2003
- Atlanta Shipping Corp., Inc. v. Chemical BankDistrict Court, S.D. New York · 1986
- ACLI Government Securities, Inc. v. RhoadesDistrict Court, S.D. New York · 1987
27 more not listed; retrieve them via the Exa API.