Legal Opinion
Freeman v. Commissioner
Court of Appeals for the Eighth Circuit
Decided May 31, 1962No. 16910PublishedCited by 9 opinions
1Opinion of the Court
HENLEY, District Judge.
This is a joint petition by several taxpayers for review of decisions of the Tax Court upholding a determination of the Commissioner of Internal Revenue that petitioners were not entitled to report for income tax purposes capital gains derived by them in 1956 in connection with the liquidation of the Springfield Baptist Hospital Association, Springfield, Missouri, on the installment basis authorized under certain conditions by section 453 of the 1954 Internal Revenue Code, 26 U.S.C.A. § 453. The opinion of the Tax Court, together with undisputed findings of fact, is…
2Cases cited8 opinions
- United States v. Cumberland Public Service Co.Supreme Court of the United States · 1950
- Anna I. Woodworth v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1955
- Woodruff v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1942
- Herman J. Miller v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1961
- Max H. Barber v. United States of America, William L. Taylor v. United StatesCourt of Appeals for the Eighth Circuit · 1954
3 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Paula Constr. Co. v. CommissionerUnited States Tax Court · 1972
- Reitz v. CommissionerUnited States Tax Court · 1974
- Freeman v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1962
- West Shore Fuel, Inc. v. United States of America, Ruth A. Kolb v. United StatesCourt of Appeals for the Second Circuit · 1979
- Hyman v. CommissionerUnited States Tax Court · 1987
4 more not listed; retrieve them via the Exa API.