Legal Opinion
Hansche v. Commissioner
Court of Appeals for the Seventh Circuit
Decided March 16, 1972No. Nos. 71-1214, 71-1215 and 71-1216PublishedCited by 6 opinions
1Opinion of the Court
PELL, Circuit Judge.
This appeal arises from a Tax Court judgment, the effect of which was that certain real estate was held primarily for sale to customers in the carrying on of a real estate business with the concomitant denial of capital gains treatment.1
Melvin, Raymond and Warren Hansche (the Hansche brothers), the wives of two of them and the estate of the deceased wife of the third filed petitions in 1969 with the Tax Court for re-determination of the Commissioner’s assessment of additional income taxes for the taxable years 1964, 1965 and 1966. The taxes in question were assertedly owed…
2Cases cited13 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Commissioner v. Court Holding Co.Supreme Court of the United States · 1945
- Burnet v. HarmelSupreme Court of the United States · 1932
- Corn Products Refining Co. v. CommissionerSupreme Court of the United States · 1956
- Malat v. RiddellSupreme Court of the United States · 1966
8 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Byram v. United StatesCourt of Appeals for the Fifth Circuit · 1983
- Canal-Randolph Corporation v. United StatesCourt of Appeals for the Seventh Circuit · 1977
- Erfurth v. CommissionerUnited States Tax Court · 1987
- Hamilton v. CommissionerUnited States Tax Court · 1974
- Melvin R. And Evelyn Hansche v. Commissioner of Internal Revenue, Raymond v. Hansche and Estate of Margaret Hansche, Deceased v. Commissioner of Internal Revenue, Warren M. And Leona D. Hansche v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1972
1 more not listed; retrieve them via the Exa API.