Legal Opinion
The Clifton Investment Company v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided February 6, 1963No. 14738PublishedCited by 19 opinions
1Opinion of the Court
BOYD, District Judge.
Petitioner is a real estate investment corporation organized and existing under the laws of the State of Ohio, with headquarters in Cincinnati. In 1956 the petitioner sold to the City of Cincinnati under its threat of exercising its power of eminent domain a six-story office building, known as the United Bank Building, located in the downtown section of that city, which building was held by petitioner for production of rental income from commercial tenants. The funds realized from the sale of this property to the city were used by the petitioner to purchase eighty percent…
2Cases cited6 opinions
- Loco Realty Company v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1962
- Liant Record, Inc., William I. Alpert and Paula G. Alpert, Abraham Alpert and Sarah Alpert, Jack L. Alpert v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1962
- Thomas McCaffrey Jr. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1960
- Liant Record, Inc. v. CommissionerUnited States Tax Court · 1961
- Clifton Inv. Co. v. CommissionerUnited States Tax Court · 1961
1 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- Lucile McAulay Filippini, as of the Last Will and Testament of Carra McAulay Deceased v. United StatesCourt of Appeals for the Ninth Circuit · 1963
- John Richard Corp. v. CommissionerUnited States Tax Court · 1966
- Johnson v. CommissionerUnited States Tax Court · 1965
- S. E. Ponticos, Inc. v. CommissionerUnited States Tax Court · 1963
- Max Krumholz and Emil Moosmann v. James Beckham Goff and Mary Lois Goff, Max Krumholz and Emil Moosmann v. F. T. Cantrell and Mary CantrellCourt of Appeals for the Sixth Circuit · 1963
14 more not listed; retrieve them via the Exa API.