Legal Opinion
Wolan v. Commissioner of Internal Revenue
Court of Appeals for the Tenth Circuit
Decided August 30, 1950No. 4063PublishedCited by 21 opinions
1Opinion of the Court
PHILLIPS, Chief Judge.
This is a petition to review a decision of the Tax Court and involves deficiencies in income and declared excess profits taxes of Seven Fifteen South Normandie, Inc., 1 a dissolved Colorado corporation, for the fiscal year ending September 30, 1944.
The taxpayer owned an apartment house, known as the Langham Apartments, located in Los Angeles, California. On October 30, 1936, it leased the apartment house for a term of 20 years to Sevenorm Corporation, 2 which was a California corporation. Sevenorm paid the taxpayer $35,000 as advance rental under the lease and the…
2Cases cited17 opinions
- United States v. AndersonSupreme Court of the United States · 1926
- Magruder v. SuppleeSupreme Court of the United States · 1942
- Bonwit Teller & Co. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1931
- Baton Coal Co. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1931
- Main & McKinney Bldg. Co., of Houston v. CommissionerCourt of Appeals for the Fifth Circuit · 1940
12 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- ACCU Personnel, Inc. v. AccuStaff, Inc.District Court, D. Delaware · 1994
- Anover Realty Corp. v. CommissionerUnited States Tax Court · 1960
- Kohler-Campbell Corporation v. United StatesCourt of Appeals for the Fourth Circuit · 1962
- Thomas v. CommissionerUnited States Tax Court · 1959
- Strauss v. United StatesDistrict Court, W.D. Louisiana · 1961
16 more not listed; retrieve them via the Exa API.