Legal Opinion
Doric Apartment Co. v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided February 8, 1938No. 7373PublishedCited by 16 opinions
1Opinion of the Court
SIMONS, Circuit Judge.
The decision of the Board of Tax Appeals sought to be reviewed is the redetermination of a deficiency in petitioner’s income taxes for the year 1924 resulting from an asserted undervaluation of the fair market value of second mortgage notes received by the petitioner in the disposition of apartment house property in Louisville. The sole question within our power of review is whether there was substantial evidence to sustain the findings of the Board.
The applicable statute is the Revenue Act of 1924, § 202(a), 43 Stat. 255, which provides that “gain from the sale or other…
2Cases cited13 opinions
- Phillips v. CommissionerSupreme Court of the United States · 1931
- Sinclair Refining Co. v. Jenkins Petroleum Process Co.Supreme Court of the United States · 1933
- Tracy v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1931
- Crowell v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1932
- Whitlow v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1936
8 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Albert Gersten, Myron P. Beck and Ann H. Beck, Milton Gersten and Mary Gersten v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1959
- McGuire v. CommissionerUnited States Tax Court · 1965
- Helvering v. MaytagCourt of Appeals for the Eighth Circuit · 1942
- Anthony Campagna and Marie P. Campagna v. United StatesCourt of Appeals for the Second Circuit · 1961
- Louis N. Pokress and Estate of Lucille A. Pokress, Deceased, Louis N. Pokress v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1956
11 more not listed; retrieve them via the Exa API.