Legal Opinion
Steven Voloudakis and Katherine Voloudakis v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided February 23, 1960No. 16092PublishedCited by 12 opinions
1Opinion of the Court
POPE, Circuit Judge.
Prior to April 8, 1947, the petitioners had possession of a building in Portland, Oregon, under a lease which then had approximately nine years to run. On that date petitioners executed an instrument in which their lessor also joined, transferring the use and occupation of the building for a term of nine years to Pacific Telephone and Telegraph Company. This company, here called Pacific, agreed to pay a “rental” of $50,000 a year. Of this sum, $1,900 per month was to be paid to petitioners’ original lessor, owner of the building. The re mainder of the $50,000 was paid to…
2Cases cited7 opinions
- Commissioner v. AckerSupreme Court of the United States · 1959
- Walburga Oesterreich v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1955
- Backus v. DuffyCalifornia Court of Appeal · 1930
- Coles Trading Co. v. Spiegel, Inc.Court of Appeals for the Ninth Circuit · 1951
- Northwestern Mut. Life Ins. v. Security Savings & Trust Co.Court of Appeals for the Ninth Circuit · 1919
2 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Commissioner of Internal Revenue v. José FerrerCourt of Appeals for the Second Circuit · 1962
- Earl R. Wiseman, District Director of U.S. Treasury Department, Internal Revenue Service v. Halliburton Oil Well Cementing Company, a CorporationCourt of Appeals for the Tenth Circuit · 1962
- Turner v. CommissionerUnited States Tax Court · 1967
- Commissioner of Internal Revenue v. Chatsworth Stations, Inc.Court of Appeals for the Second Circuit · 1960
- Pacific Rock & Gravel Co., a Corporation v. United StatesCourt of Appeals for the Ninth Circuit · 1961
7 more not listed; retrieve them via the Exa API.