Legal Opinion
Irene Eisenberg v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided August 18, 1998No. Docket 97-4331PublishedCited by 51 opinions
1Opinion of the Court
CARMAN, Chief Judge:
BACKGROUND 2
Appellant, Irene Eisenberg, owned all 1,000 shares of the issued and outstanding common stock of Avenue N Realty Corporation (the Corporation), its only class of stock. The Corporation, a C corporation 3 for tax purposes during 1991, 1992 and 1993, the years in issue, was organized under the laws of the State of New York. The Corporation’s only fixed asset was a commercial building located at 4901-4911 Avenue N, Brooklyn, New York, which it owned and leased to third parties. The Corporation’s only active trade or business was the rental of the building. The…
2Cases cited13 opinions
- United States v. Cumberland Public Service Co.Supreme Court of the United States · 1950
- Burton-Sutton Oil Co. v. CommissionerSupreme Court of the United States · 1946
- General Utilities & Operating Co. v. HelveringSupreme Court of the United States · 1935
- Estate of Andrews v. CommissionerUnited States Tax Court · 1982
- Nicanor A. BRIONES, Plaintiff-Appellant, v. Marvin T. RUNYON, Jr., Defendant-AppelleeCourt of Appeals for the Second Circuit · 1996
8 more not listed; retrieve them via the Exa API.
3Cited by51 opinions
- Mark Boyce v. Soundview Technology Group, Inc. (Formerly Known as Wit Capital Group, Inc.), Docket No. 05-1685-CvCourt of Appeals for the Second Circuit · 2006
- John David Smith, of the Estate of Louis R. Smith, Deceased v. United StatesCourt of Appeals for the Fifth Circuit · 2004
- Shepherd v. CommissionerUnited States Tax Court · 2000
- Diebold Foundation, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 2013
- Smith Ex Rel. Estate of Smith v. CommissionerCourt of Appeals for the Fifth Circuit · 1999
46 more not listed; retrieve them via the Exa API.