Legal Opinion
Anahma Realty Corporation v. Commissioner of Int. Rev.
Court of Appeals for the Second Circuit
Decided May 5, 1930No. 325PublishedCited by 26 opinions
1Opinion of the Court
MANTON, Circuit Judge.
The appellant, a New York corporation, files this appeal from an order of redetermination of its income and excess profits taxes for the year 1920, by the Board of Tax Appeals, entered May 31, 1929.
In 1913, the principal stockholder of the appellant acquired five lots of land with buildings thereon in New York City, and on one of these the building was immediately removed and replaced with a modem building at a cost of $115,000. The other buildings were altered and rented for commercial uses. He allocated part of the purchase price of these properties to buildings, and,…
2Cases cited3 opinions
- Maryland Casualty Co. v. United StatesSupreme Court of the United States · 1920
- Liberty Baking Co. v. HeinerCourt of Appeals for the Third Circuit · 1930
- Pelican Bay Lumber Co. v. BlairCourt of Appeals for the Ninth Circuit · 1929
3Cited by26 opinions
- Commissioner of Internal Rev. v. Appleby's EstateCourt of Appeals for the Second Circuit · 1941
- Pasadena City Lines, Inc. v. Commissioner (A)United States Tax Court · 1954
- Young v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1932
- Home Trust Co. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1933
- Gilman v. CommissionerUnited States Tax Court · 1979
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