Legal Opinion
Rhodes v. Commissioner
Court of Appeals for the Sixth Circuit
Decided January 17, 1939No. 7572PublishedCited by 52 opinions
1Opinion of the Court
HAMILTON, Circuit Judge.
This is a petition to review a decision of the Board of Tax Appeals redetermining a deficiency of $3,222.13 in the income taxes of the petitioner for the calendar year 1927.
On August 10, 1925,' the petitioner, by land contract, agreed to purchase for $20,-000 Lot 4, Block 18, LaGorce Subdivision in the city of Miami Beach, Dade County, Florida. The purchase price to be paid was $13,250 cash within thirty days and a mortgage of $1,500, payable $500 per annum and the assumption.of an existing land contract on the property with an unpaid balance of $5,250.
Payments of…
2Cases cited15 opinions
- Consolidated Edison Co. v. National Labor Relations BoardSupreme Court of the United States · 1938
- Phillips v. CommissionerSupreme Court of the United States · 1931
- Lucas v. American Code Co.Supreme Court of the United States · 1930
- Burnet v. Sanford & Brooks Co.Supreme Court of the United States · 1931
- United States v. S. S. White Dental Manufacturing Co.Supreme Court of the United States · 1927
10 more not listed; retrieve them via the Exa API.
3Cited by52 opinions
- Louisiana Land & Exp. Co. v. Commissioner of Int. Rev.Court of Appeals for the Fifth Circuit · 1947
- A. J. Industries, Inc. v. United StatesCourt of Appeals for the Ninth Circuit · 1974
- Commissioner of Internal Revenue v. McCarthyCourt of Appeals for the Seventh Circuit · 1942
- Middleton v. CommissionerUnited States Tax Court · 1981
- Commissioner of Internal Revenue v. HoffmanCourt of Appeals for the Second Circuit · 1941
47 more not listed; retrieve them via the Exa API.