Legal Opinion
Boeing v. United States
United States Court of Claims
Decided December 3, 1958No. 396-56PublishedCited by 14 opinions
1Opinion of the Court
JONES, Chief Judge.
In this suit to recover income tax deficiencies paid, plaintiffs contend that amounts realized upon the sale of certain real estate were not ordinary income, as was determined by the Commissioner of Internal Revenue, but were gains derived from the sale of capital assets within the meaning of section 117(a) of the Internal Revenue Code of 1939, 26 U.S.C.A. § 117(a).
The real estate sold was located in King County, Washington, north of Seattle. It was situated within areas known as Innis Arden Addition, Innis Arden Addition No. 2, Blue Ridge Addition, Westover Addition,…
2Cases cited14 opinions
- MAULDIN v. COMMISSIONER OF INTERNAL REVENUE (Two Cases)Court of Appeals for the Tenth Circuit · 1952
- Heiner v. MellonSupreme Court of the United States · 1938
- Rollingwood Corp. v. Commissioner of Internal Revenue. Bohannon v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1951
- Snell v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1938
- Arthur W. Smith and Mrs. Arthur W. Smith v. Charles H. Dunn, Formerly Acting Collector of Internal RevenueCourt of Appeals for the Fifth Circuit · 1955
9 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Todd Tibbals and Helen A. Tibbals v. The United StatesUnited States Court of Claims · 1966
- Miller v. United StatesUnited States Court of Claims · 1964
- Lazarus v. United StatesUnited States Court of Claims · 1959
- John Nadalin and Mary Nadalin v. The United StatesUnited States Court of Claims · 1966
- Cebrian v. United StatesUnited States Court of Claims · 1960
9 more not listed; retrieve them via the Exa API.