Legal Opinion
Shapiro v. United States
District Court, D. Minnesota
Decided February 5, 1949No. Civil Action 1425PublishedCited by 14 opinions
1Opinion of the Court
NORDBYE, Chief Judge.
Plaintiff and Francis J. O’Brien, I. Coppe, and John C. Lobb purchased an apartment building under a contract for deed in September, 1938, and thereafter jointly operated ihe property as the Hillside Apartments Company for rental purposes. Each of the four owners claimed in their income tax returns an allowance for depreciation under Section 23 (Z) of the Internal Revenue Code, 26 U.S.G.A. § 23 (Z). A partnership return also was filed.
In addition to the apartment house, the same four individuals purchased jointly a relatively small amount of certain bonds of the Stevens…
2Cases cited7 opinions
- Bull v. United StatesSupreme Court of the United States · 1935
- Commissioner of Internal Revenue v. WhitneyCourt of Appeals for the Second Circuit · 1948
- Commissioner of Internal Revenue v. ShapiroCourt of Appeals for the Sixth Circuit · 1942
- Stilgenbaur v. United StatesCourt of Appeals for the Ninth Circuit · 1940
- Commissioner of Internal Revenue v. LehmanCourt of Appeals for the Second Circuit · 1948
2 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- In Re DeckerDistrict Court, W.D. Virginia · 1969
- United States v. ShapiroCourt of Appeals for the Eighth Circuit · 1949
- Tate v. KnoxDistrict Court, D. Minnesota · 1955
- United Bank of Bismarck v. GlattNorth Dakota Supreme Court · 1988
- United States v. Barbara B. DonohoCourt of Appeals for the Eighth Circuit · 1960
9 more not listed; retrieve them via the Exa API.