Legal Opinion
Goelet v. United States
District Court, S.D. New York
Decided March 31, 1958PublishedCited by 9 opinions
1Opinion of the Court
BICKS, District Judge.
Plaintiffs, heirs and trustees for heirs of Robert Walton Goelet, deceased, have brought this consolidated suit for refund of federal income taxes claiming that they are entitled to depreciation deductions on certain improved real property inherited from the testator.
The critical facts, to which the parties have agreed by stipulation, are briefly as follows: In 1929, Robert W. Goelet, the fee owner, demised a 28,000 square foot plot of land known as 1400 Broadway to the Tanager Construction Corporation for a forty-four year term commencing July 1, 1929 and ending April…
2Cases cited29 opinions
- United States v. AndersonSupreme Court of the United States · 1926
- United States v. LudeySupreme Court of the United States · 1927
- United States v. PhellisSupreme Court of the United States · 1921
- May v. HeinerSupreme Court of the United States · 1930
- Irwin v. GavitSupreme Court of the United States · 1925
24 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Schubert v. CommissionerUnited States Tax Court · 1960
- Rosalie M. Schubert v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1961
- World Publishing Company v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1962
- Goelet v. United StatesCourt of Appeals for the Second Circuit · 1959
- Geneva Drive-In Theatre, Inc. v. CommissionerUnited States Tax Court · 1977
4 more not listed; retrieve them via the Exa API.