Legal Opinion
Cryan v. Wardell
District Court, N.D. California
Decided February 2, 1920No. 16262PublishedCited by 37 opinions
At Law. Action by Mary J. E. Cryan against Justus S. Wardell, as Collector of Internal Revenue for the Firsts District of California.
1Opinion of the Court
VAN FLEET, District Judge.
Action to recover an item of income tax assessed against plaintiff under section 2a of the act of September 8, 1916 (39 Stat. 756 [Comp. St. § 6336b]), which provides that—
“The net income of a taxable person shall include gains, profits, and income derived from * * * sales, or dealings in property, whether real or personal, growing out of the ownership or use of or interest in real or personal property, also from interest, rent, dividends * * * or gains * * * from any source whatever.”
Plaintiff is the owner of a lot of land in the city of San Francisco, upon which,…
2Cases cited5 opinions
- Doyle v. Mitchell Brothers Co.Supreme Court of the United States · 1918
- Hays v. Gauley Mountain Coal Co.Supreme Court of the United States · 1918
- City of Oakland v. Albers Bros. Milling Co.California Court of Appeal · 1919
- City of San Francisco v. McGinnCalifornia Supreme Court · 1885
- Board of Education v. GrantCalifornia Supreme Court · 1897
3Cited by37 opinions
- Hewitt Realty Co. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1935
- Grand Central Public Market, Inc. v. United StatesDistrict Court, S.D. California · 1938
- Slack v. CommissionerUnited States Board of Tax Appeals · 1937
- United States v. Boston & Providence RR CorporationCourt of Appeals for the First Circuit · 1930
- Executors of the Estate of Barker v. CommissionerUnited States Board of Tax Appeals · 1928
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