Legal Opinion
Meadow Land & Improvement Co. v. Commissioner
Court of Appeals for the Third Circuit
Decided November 17, 1941No. 7690PublishedCited by 6 opinions
1Opinion of the Court
GOODRICH, Circuit Judge.
This petition to review a decision of the Board of Tax Appeals involves two points. The first is the method of determination of a fair market value as of March 1, 1913. The second is the method by which this value is to be amortized in respect to the taxable years in question which are 1932 to 1935 inclusive. Harleigh Cemetery Association purchased land from the seller for cemetery purposes in 1885 and 1895. In 1902 Meadow Land and Improvement Company, petitioner in this case, acquired from the seller a contract concerning this property. By the terms of the agreement…
2Cases cited18 opinions
- Bogardus v. CommissionerSupreme Court of the United States · 1937
- Helvering v. Tex-Penn Oil Co.Supreme Court of the United States · 1937
- Helvering v. RankinSupreme Court of the United States · 1935
- Palmer v. CommissionerSupreme Court of the United States · 1937
- Elmhurst Cemetery Co. of Joliet v. CommissionerSupreme Court of the United States · 1937
13 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Estate of Beck v. Comm'rUnited States Tax Court · 1971
- Dellinger v. CommissionerUnited States Tax Court · 1959
- Maytag v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1951
- Bishop v. CommissionerUnited States Tax Court · 1962
- Dellinger v. CommissionerUnited States Tax Court · 1959
1 more not listed; retrieve them via the Exa API.