Legal Opinion
Josey v. Commissioner of Internal Revenue
Court of Appeals for the Tenth Circuit
Decided June 9, 1939No. 1844PublishedCited by 6 opinions
1Opinion of the Court
PHILLIPS, Circuit Judge.
This is a petition to review a decision of the Board of Tax Appeals involving income taxes of H. I. Josey for the year 1934 in the amount of $983.03.
The material facts are these:
Cora and Ras Landry leased a certain business property in Beaumont, Texas, to I. Block for a period of 99 years from December 1, 1918. Block assigned the lease to the Block Realty Company. On March 1, 1921, the Realty Company subleased the premises to D. A. Schulte, Inc., 2 for the unexpired term of the original lease.
The sublease required Schulte to pay $22,500 annually in addition to taxes,…
2Cases cited5 opinions
- Baltimore Steamship Co. v. PhillipsSupreme Court of the United States · 1927
- United States v. S. S. White Dental Manufacturing Co.Supreme Court of the United States · 1927
- New York Life Insurance v. EdwardsSupreme Court of the United States · 1926
- Consolidated Freight Lines v. Commissioner of Int. Rev.Court of Appeals for the Ninth Circuit · 1939
- Tiscornia v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1938
3Cited by6 opinions
- Hort v. CommissionerSupreme Court of the United States · 1941
- Warren Service Corp. v. Commissioner of Internal Rev.Court of Appeals for the Second Circuit · 1940
- Harden M. Loan Co. v. Com'r of Internal RevenueCourt of Appeals for the Tenth Circuit · 1943
- Commissioner of Internal Revenue v. Hills Corp.Court of Appeals for the Tenth Circuit · 1940
- Warner Bros. Co. v. United StatesCourt of Appeals for the Second Circuit · 1954
1 more not listed; retrieve them via the Exa API.