Legal Opinion
Irrgang v. Fahs
District Court, S.D. Florida
Decided November 21, 1950No. 473 Orl. CivPublishedCited by 8 opinions
1Opinion of the Court
BARKER, District Judge.
The importance of the question decided necessitates an opinion in this case. The case was tried before the Court on the issues presented by the pleadings and testimony taken before the Court. The issue posed by the pleadings and proof for determination is the application of the Federal income tax law to a sale of a citrus grove which had been owned and held by the plaintiff for more than six months prior to the date of sale.
The proof shows that land upon which there was a bearing citrus grove, with an immature, unsevered crop of citrus fruit thereon, was sold by the…
2Cases cited15 opinions
- Blair v. CommissionerSupreme Court of the United States · 1937
- Morgan v. CommissionerSupreme Court of the United States · 1940
- Crane v. CommissionerSupreme Court of the United States · 1947
- Helvering v. StuartSupreme Court of the United States · 1942
- Freuler v. HelveringSupreme Court of the United States · 1934
10 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Paul v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1953
- McCoy v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1951
- Owen v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1951
- Chiglades Farm, Ltd. v. Earl L. Butz, Secretary of Agriculture of the United States of AmericaCourt of Appeals for the Fifth Circuit · 1973
- Cole v. SmythDistrict Court, N.D. California · 1951
3 more not listed; retrieve them via the Exa API.