Hewitt Realty Co. v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
1Opinion of the Court
CHASE, Circuit Judge., Although I am not in accord with the majority as-to the proper disposition of this petition to review, I shall state the facts and what I believe to be the applicable law requiring not only a. reversal of the order but a remand to the Board of Tax Appeals for further proceedings. For the reasons which appear in the opinion written by Judge HAND, however, the order will be reversed and the deficiency expunged.
The petitioner is a New York corporation which owned, and on May 1, 1929, leased, real estate consisting of land and buildings located at the corner of Lexington…
Also in this document: Concurrence.
2Cases cited17 opinions
- Eisner v. MacOmberSupreme Court of the United States · 1920
- Helvering v. TaylorSupreme Court of the United States · 1935
- North American Oil Consolidated v. BurnetSupreme Court of the United States · 1932
- Eisner, Internal Revenue Collector v. MacOmberSupreme Court of the United States · 1919
- Brewster v. GageSupreme Court of the United States · 1930
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3Cited by18 opinions
- Helvering v. BruunSupreme Court of the United States · 1940
- M. E. Blatt Co. v. United StatesSupreme Court of the United States · 1938
- Greenwood Packing Plant v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1942
- Helvering v. BruunCourt of Appeals for the Eighth Circuit · 1939
- Continental Bank & Trust Co. v. United StatesDistrict Court, S.D. New York · 1937
13 more not listed; retrieve them via the Exa API.