Legal Opinion
Sullivan v. United States
District Court, W.D. Pennsylvania
Decided November 30, 1978No. Civ. A. 76-425PublishedCited by 2 opinions
1Opinion of the Court
MEMORANDUM OPINION
KNOX, District Judge.
The court is faced after a nonjury trial upon the merits with resolution of another facet of the ever recurrent contest between the government and the taxpayers with respect to long term or short term capital gains. The suit is concerned with the question of sale of land for a shopping center known as Eastland Shopping Center developed by the husband plaintiff William F. Sullivan. 1
The case also represents to a minor degree the various vagaries and idiosyncracies of the federal income tax system which attempts on the one hand to insure that persons…
2Cases cited8 opinions
- Malat v. RiddellSupreme Court of the United States · 1966
- Milton R. Psaty, and Martin M. Psaty v. United StatesCourt of Appeals for the Third Circuit · 1971
- Commissioner of Internal Revenue v. José FerrerCourt of Appeals for the Second Circuit · 1962
- Watson v. CommissionerSupreme Court of the United States · 1953
- Commissioner of Internal Revenue v. Golonsky. Commissioner of Internal Revenue v. GoldCourt of Appeals for the Third Circuit · 1952
3 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- William F. Sullivan and Rosemary C. Sullivan v. United StatesCourt of Appeals for the Third Circuit · 1980
- Douglas R. Bigelow Trust v. United StatesUnited States Court of Federal Claims · 2012