Legal Opinion
Continental Illinois Nat. Bank & Trust Co. v. United States
United States Court of Claims
Decided February 8, 1937No. M-399PublishedCited by 4 opinions
1Opinion of the Court
WHALEY, Judge.
The plaintiffs bring this suit for the recovery of alleged overpayments of income taxes for the year 1925.
For many years prior to 1923, the plaintiffs were the owners of a tract of land in the business district of Chicago which had buildings thereon. These buildings had been constructed many years prior thereto and were not modern in character. They were rented at that time and an income of approximately $30,000 a year was being derived therefrom. This income was materially less than that which was being received by owners of modern buildings on comparable property and…
2Cases cited6 opinions
- Young v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1932
- Anahma Realty Corporation v. Commissioner of Int. Rev.Court of Appeals for the Second Circuit · 1930
- Spinks Realty Co. v. BurnetCourt of Appeals for the D.C. Circuit · 1932
- Pelican Bay Lumber Co. v. BlairCourt of Appeals for the Ninth Circuit · 1929
- Smith Real Estate Co. v. PageCourt of Appeals for the Fifth Circuit · 1933
1 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Missouri Pacific Railroad Company v. The United StatesUnited States Court of Claims · 1964
- Herman Landerman v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1971
- Lambert Tree Trust Estate v. CommissionerUnited States Tax Court · 1962
- Lambert Tree Trust Estate v. CommissionerUnited States Tax Court · 1962