Legal Opinion
T.A. Barham and Anne E. Barham v. United States
Court of Appeals for the Fourth Circuit
Decided May 27, 1958No. 7591_1PublishedCited by 5 opinions
1Opinion of the Court
THOMSEN, District Judge.
This is an appeal from a judgment dismissing a civil action brought by appellants to recover 1953 income taxes.
Taxpayers, husband and wife, are building contractors who purchase sites, construct dwellings thereon, and sell the completed homes. In 1953 they constructed a residence in Norfolk and sold it to H. L. Robinson under a contract which provided for the payment of $4,000 cash and was conditioned upon Robinson obtaining a first deed of trust loan on the property for $12,900, the balance of the purchase price. Application was made to the Commonwealth Building and…
2Cases cited10 opinions
- North American Oil Consolidated v. BurnetSupreme Court of the United States · 1932
- Spring City Foundry Co. v. CommissionerSupreme Court of the United States · 1934
- Blaine Johnson and His Wife, Evelyn K. Johnson v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1956
- Texas Trailercoach, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1958
- Long Poultry Farms, Incorporated v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1957
5 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- H. F. Campbell Co. v. CommissionerUnited States Tax Court · 1969
- Glenn L. Bolling and Ila L. Bolling, Mae L. Hausmann, Fairhills Company, B & H Homes, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1966
- Herbert Kaufman v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1966
- Bolling v. CommissionerUnited States Tax Court · 1964
- H. F. Campbell Co. v. CommissionerUnited States Tax Court · 1969