Legal Opinion
Morgan v. COMMISSIONER OF INTERNAL REVENUE
Court of Appeals for the Fifth Circuit
Decided March 25, 1935No. 7438PublishedCited by 31 opinions
1Opinion of the Court
SIBLEY, Circuit Judge.
The taxpayer in 1913 built a home in Rochester, N. Y., and resided in it until April, 1927, when he had to remove to. Florida for his health’s sake. He placed the property in the hands of a real estate agent “with instructions to diligently endeavor to rent the same in whole or in part or to sell it.” Efforts to do either were unsuccessful, except that the garage was rented for a part of the year 1929, and the rental returned as income. The period of rental and the amount received are not stated. The property was sold in 1929, and a loss claimed as a deduction which was…
2Cases cited4 opinions
- Heiner v. TindleSupreme Court of the United States · 1928
- De Ford v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1928
- Tindle v. HeinerCourt of Appeals for the Third Circuit · 1927
- Larkin v. GageDistrict Court, W.D. New York · 1928
3Cited by31 opinions
- Horrmann v. CommissionerUnited States Tax Court · 1951
- Newcombe v. CommissionerUnited States Tax Court · 1970
- Schmidlapp v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1938
- Rumsey v. CommissionerCourt of Appeals for the Second Circuit · 1936
- Wilkes v. CommissionerUnited States Tax Court · 1951
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