Legal Opinion
Cogar v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided November 10, 1930No. 5592PublishedCited by 13 opinions
1Opinion of the Court
HICKS, Circuit Judge.
In 188.1 the estate of one Bradford, herein called Bradford, leased a vacant lot in Cincinnati to the Emerys for a term of 99 years, renewable forever, at an annual rental of $10,200. In performance of their covenant the Emerys within three years thereafter constructed, equipped, and maintained the Palace Hotel thereon. On February 23, 1921, they sold their leasehold to one Baker, who in turn sold to Andrews and Richardson. Later Richardson sold his interest to Andrews, a.nd from October 4,1922, Andrews owned two-thirds undivided interest and held the remaining one-third…
2Cases cited6 opinions
- Weiss v. WeinerSupreme Court of the United States · 1929
- Duffy v. Central R. Co. of NJSupreme Court of the United States · 1925
- Kendrick Coal & Dock Co. v. Com'r of Internal RevenueCourt of Appeals for the Eighth Circuit · 1928
- United States v. Copper Queen Mining Co.Supreme Court of the United States · 1902
- Belt Ry. Co. of Chicago v. CommissionerCourt of Appeals for the D.C. Circuit · 1929
1 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Helvering v. F. & R. Lazarus & Co.Supreme Court of the United States · 1939
- Commissioner of Internal Rev. v. HF NEIGHBORS R. CO.Court of Appeals for the Sixth Circuit · 1936
- Helvering v. WardCourt of Appeals for the Eighth Circuit · 1935
- City Nat. Bank Bldg. Co. v. HelveringCourt of Appeals for the D.C. Circuit · 1938
- Commissioner of Internal Rev. v. Continental Screen Co.Court of Appeals for the Sixth Circuit · 1932
8 more not listed; retrieve them via the Exa API.