Legal Opinion
Dallas T. & T. Warehouse Co. v. Commissioner of Int. Rev.
Court of Appeals for the Fifth Circuit
Decided April 12, 1934No. 7046PublishedCited by 48 opinions
1Opinion of the Court
WALKER, Circuit Judge.
The petitioner is a Texas corporation, engaged in the transfer and storage business. In 1924 it leased a unit of a warehouse building in Dallas, Tex., for a term of twenty years, beginning July 15’, 1924, at a rental of $7,000' a month. In October, 1925, the petitioner owed its lessor $47,592.-57 for unpaid rental and other bills, and for that amount executed its note and gave as security a deed of trust conveying a parcel of real estate which was referred to as the Alamo street property, which was subject to a prior mortgage lien for $25,000 and interest thereon. The…
2Cases cited8 opinions
- Eisner v. MacOmberSupreme Court of the United States · 1920
- Eisner, Internal Revenue Collector v. MacOmberSupreme Court of the United States · 1919
- United States v. Kirby Lumber CoSupreme Court of the United States · 1931
- Bowers v. Kerbaugh-Empire Co.Supreme Court of the United States · 1926
- Merchants' Loan & Trust Co. v. SmietankaSupreme Court of the United States · 1921
3 more not listed; retrieve them via the Exa API.
3Cited by48 opinions
- Helvering v. American Dental Co.Supreme Court of the United States · 1943
- Gitlitz v. CommissionerSupreme Court of the United States · 2001
- Dudley B. Merkel Ladonna K. Merkel David A. Hepburn, and Nancy J. Hepburn v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1999
- Danenberg v. CommissionerUnited States Tax Court · 1979
- Stephen Babin Betty Boehm Babin v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1994
43 more not listed; retrieve them via the Exa API.