Legal Opinion
Milton S. Yunker and Leonna S. Yunker (Husband and Wife) v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided May 1, 1958No. 13032PublishedCited by 28 opinions
1Opinion of the Court
McALLISTER, Circuit Judge.
Leonna S. Yunker, the wife of Milton S. Yunker, inherited 75 acres of undeveloped farm land, in various parcels, from her grandfather, in 1928, and from her uncle, in 1935. Part of the land adjoined the Dixie Highway, known as US 31. Mrs. Yunker wanted to sell the acreage as a whole, and the real estate broker whom she employed, Mr. Carpenter, attempted such a sale. Considerable effort resulted only in offers that were entirely inadequate. Mrs. Yunker and Mr. Carpenter then concluded that it was not feasible to sell the property as a whole and that it would be…
2Cases cited16 opinions
- Higgins v. CommissionerSupreme Court of the United States · 1941
- Baumgartner v. United StatesSupreme Court of the United States · 1944
- Galena Oaks Corporation v. Frank Scofield, Collector of Internal RevenueCourt of Appeals for the Fifth Circuit · 1954
- 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
- Nathan D. Goldberg and S. E. Wood, Jr. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1955
11 more not listed; retrieve them via the Exa API.
3Cited by28 opinions
- Bauschard v. CommissionerUnited States Tax Court · 1959
- Raymond Bauschard v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1960
- United States Steel Corporation v. Barbara J. Fuhrman, Administratrix of the Estate of Arthur J. Fuhrman, DeceasedCourt of Appeals for the Sixth Circuit · 1969
- Ayling v. CommissionerUnited States Tax Court · 1959
- Alderson v. CommissionerUnited States Tax Court · 1962
23 more not listed; retrieve them via the Exa API.