Legal Opinion
Meyer v. United States
District Court, D. Massachusetts
Decided December 2, 1965No. Civ. A. 65-321PublishedCited by 11 opinions
1Opinion of the Court
WYZANSKI, Chief Judge.
Plaintiffs, being husband and wife, bring this action for refund of federal income taxes paid by them on their joint returns for the three years 1959, 1960, and 1961. With respect to each year the same question is raised: whether the husband, as landlord, had a right to deduct from income received by him from each of several leases a sum representing amortization during the life of that lease of such part of the total price he paid for the parcel as is allocated to the building which stood there at the time of the purchase and which was subsequently demolished to meet…
2Cases cited11 opinions
- Liberty Baking Co. v. HeinerCourt of Appeals for the Third Circuit · 1930
- Lynchburg Nat'l Bank & Trust Co. v. CommissionerUnited States Tax Court · 1953
- Lynchburg Nat. Bank & Trust Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1953
- Providence Journal Co. v. BroderickCourt of Appeals for the First Circuit · 1939
- Hillside Nat'l Bank v. CommissionerUnited States Tax Court · 1961
6 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Houston Chronicle Publishing Company, Plaintiff-Appellee-Cross v. United States of America, Defendant-Appellant-CrossCourt of Appeals for the Fifth Circuit · 1973
- Nash v. CommissionerUnited States Tax Court · 1973
- Commonwealth Natural Gas Corp. v. United StatesCourt of Appeals for the Fourth Circuit · 1968
- Henry H. Bender and Myrtle Bender v. United StatesCourt of Appeals for the Sixth Circuit · 1967
- Reliable Home Appliances, Inc. v. District of ColumbiaDistrict of Columbia Court of Appeals · 1966
6 more not listed; retrieve them via the Exa API.