Legal Opinion
Berberovich v. Menninger
District Court, E.D. Michigan
Decided January 18, 1957No. Civ. A. 1599PublishedCited by 7 opinions
1Opinion of the Court
PICARD, District Judge.
Plaintiff seeks to recover monies paid as income tax, assessed by defendant, on the theory that plaintiff’s profit was ordinary income and not capital gain. The amount involved is not great and the facts are not seriously contested.
*891Findings of Fact
In May, 1934, plaintiff, a successful physician and surgeon in Saginaw, Michigan for a number of years, purchased a 160 acre farm on the north side of State Street just outside the Saginaw city limits. At this point State Street runs east and west. The year following, plaintiff built a granary, calf barn, silo, and remodeled a…
2Cases cited17 opinions
- MAULDIN v. COMMISSIONER OF INTERNAL REVENUE (Two Cases)Court of Appeals for the Tenth Circuit · 1952
- Snell v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1938
- Arthur W. Smith and Mrs. Arthur W. Smith v. Charles H. Dunn, Formerly Acting Collector of Internal RevenueCourt of Appeals for the Fifth Circuit · 1955
- Fahs v. CrawfordCourt of Appeals for the Fifth Circuit · 1947
- Dunlap, Acting Collector of Internal Revenue v. Oldham Lumber CoCourt of Appeals for the Fifth Circuit · 1950
12 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Milton S. Yunker and Leonna S. Yunker (Husband and Wife) v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1958
- Lazarus v. United StatesUnited States Court of Claims · 1959
- Gordon v. United StatesUnited States Court of Claims · 1958
- Boyd Gudgel and Geraldine Gudgel v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1959
- Longfellow v. CommissionerUnited States Tax Court · 1958
2 more not listed; retrieve them via the Exa API.