Legal Opinion
Commissioner of Internal Revenue v. McCue Bros. & Drummond, Inc
Court of Appeals for the Second Circuit
Decided March 3, 1954No. 22857_1PublishedCited by 52 opinions
1Opinion of the Court
AUGUSTUS N. HAND, Circuit Judge.
From 1928 to June 30, 1946, the taxpayer operated a retail hat store at 1294 Broadway, New York City, on the street level of the Hotel McAlpin. For the three year period February 1, 1943, to January 31, 1946, taxpayer held the premises under a lease executed with the landlord, New York Life Insurance Company. However, when that lease expired, taxpayer, under the New York Rent Control Laws which became effective January 24, 1945, Laws of New York 1945, c. 314, §§ 8, 13, MeK.Uncon-sol.Laws, §§ 8558, 8563, had the right to remain in possession as long as it…
2Cases cited11 opinions
- Hort v. CommissionerSupreme Court of the United States · 1941
- Commissioner of Internal Revenue v. Golonsky. Commissioner of Internal Revenue v. GoldCourt of Appeals for the Third Circuit · 1952
- Commissioner of Internal Revenue v. Starr Bros., IncCourt of Appeals for the Second Circuit · 1953
- Bingham v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1939
- General Artists Corp. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1953
6 more not listed; retrieve them via the Exa API.
3Cited by52 opinions
- Commissioner of Internal Revenue v. José FerrerCourt of Appeals for the Second Circuit · 1962
- Bisbee-Baldwin Corporation v. Laurie E. Tomlinson, District Director of Internal Revenue for the District of FloridaCourt of Appeals for the Fifth Circuit · 1963
- Marc D. Leh and L. Waive Leh v. Commissioner of Internal Revenue, David E. Brown and Christobel H. Brown v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1958
- Commissioner of Internal Revenue v. The Pittston CompanyCourt of Appeals for the Second Circuit · 1958
- Kingsbury v. CommissionerUnited States Tax Court · 1976
47 more not listed; retrieve them via the Exa API.