Legal Opinion
Jordan Marsh Company v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided August 13, 1959No. 68, Docket 25195PublishedCited by 37 opinions
1Opinion of the Court
HINCKS, Circuit Judge.
This is a petition to review an order of the Tax Court, which upheld the Commissioner’s deficiency assessment of $2,-101,823.39 in income and excess profits tax against the petitioner, Jordan Marsh Company. There is no dispute as to the facts, which were stipulated before the Tax Court and which are set forth in substance below.
The transactions giving rise to the dispute were conveyances by the petitioner in 1944 of the fee of two parcels of prop erty in the city of Boston where the petitioner, then as now, operated a department store. In return for its conveyances the…
2Cases cited6 opinions
- Portland Oil Co. v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1940
- Century Electric Co. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1951
- Trenton Cotton Oil Co. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1945
- Fairfield S. S. Corp. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1946
- May Dep't Stores Co. v. CommissionerUnited States Tax Court · 1951
1 more not listed; retrieve them via the Exa API.
3Cited by37 opinions
- Southern Pacific Transp. Co. v. CommissionerUnited States Tax Court · 1980
- T. J. Starker v. United StatesCourt of Appeals for the Ninth Circuit · 1979
- June Pinson Carlton and Charles T. Carlton, as Administrators of the Estate of Thad H. Carlton, and June Carlton v. United StatesCourt of Appeals for the Fifth Circuit · 1967
- Biggs v. CommissionerUnited States Tax Court · 1978
- Koch v. CommissionerUnited States Tax Court · 1978
32 more not listed; retrieve them via the Exa API.