Legal Opinion
Case v. United States
Court of Appeals for the Sixth Circuit
Decided October 30, 1980No. Nos. 78-3330 to 78-3333PublishedCited by 11 opinions
1Opinion of the Court
BOYCE F. MARTIN, Jr., Circuit Judge.
This controversy involves two taxpayers’ suits for refunds of federal income tax paid for the year 1970. Both the United States and the taxpayers have brought appeals from the judgment of the District Court.
We must determine whether gains realized from the disposition of certain real estate should be characterized as long-term capital gain, short-term capital gain, or ordinary income.
I. The Facts
On June 1, 1969, taxpayers Morrison and Case formed a partnership. Their purpose was the acquisition of real estate near Geneva, Ohio, in an area adjacent to Lake…
2Cases cited25 opinions
- Corn Products Refining Co. v. CommissionerSupreme Court of the United States · 1956
- Raytheon Production Corp. v. Commissioner of Int. Rev.Court of Appeals for the First Circuit · 1944
- Ethel West Cotnam v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1959
- Biedenharn Realty Co. v. United StatesCourt of Appeals for the Fifth Circuit · 1976
- Farmers' & Merchants' Bank of Catlettsburg, KY. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1932
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3Cited by11 opinions
- United States v. Eric Charles Martin, A/K/A Mickey Milton ArringtonCourt of Appeals for the Sixth Circuit · 1983
- Daugherty v. CommissionerUnited States Tax Court · 1982
- Louisville and Nashville Railroad Company v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1981
- Cardinal Industries, Inc. v. Buckeye Federal Savings & Loan Ass'nUnited States Bankruptcy Court, S.D. Ohio · 1989
- Guardian Indus. Corp. v. CommissionerUnited States Tax Court · 1991
6 more not listed; retrieve them via the Exa API.