Legal Opinion
King Amusement Co. v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided November 5, 1930No. 5539PublishedCited by 13 opinions
1Opinion of the Court
MOORMAN, Circuit Judge.
In May of 1910, White and Meisner leased from King, the owner, for a term of fifteen years from May 1, 1911, the property at 40-42-44 Monroe avenue, Detroit, Mich., to be occupied for mercantile and theatrical purposes. In June of the same year the lessees assigned the leas-e to the petitioner,' the King Amusement Company. Petitioner had operated a theater on the premises for several years prior to 1920, when it sought a new lease beginning at the expiration of the old one for a period of ten years. The owner was willing to make the lease at an annual rental of $25,000,…
2Cases cited8 opinions
- Lucas v. Ox Fibre Brush Co.Supreme Court of the United States · 1930
- Duffy v. Central R. Co. of NJSupreme Court of the United States · 1925
- Simmons Co. v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1929
- Galatoire Bros. v. LinesCourt of Appeals for the Fifth Circuit · 1928
- Laemmle v. EisnerDistrict Court, S.D. New York · 1920
3 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Main & McKinney Bldg. Co., of Houston v. CommissionerCourt of Appeals for the Fifth Circuit · 1940
- Bell v. Harrison. Bell v. United StatesCourt of Appeals for the Seventh Circuit · 1954
- Wolan v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1950
- Owens v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1942
- Lychuk v. Comm'rUnited States Tax Court · 2001
8 more not listed; retrieve them via the Exa API.