Legal Opinion
Wendell v. Commissioner
Court of Appeals for the Second Circuit
Decided January 13, 1964No. Nos. 98-101, Dockets 28282-28285PublishedCited by 18 opinions
1Opinion of the Court
CLARK, Circuit Judge.
Petitioner 44 West 3rd Street Corp., a New York corporation, was the owner of a loft building located at 44 West 3rd Street in Manhattan, title to which was taken by the City of New York by order of condemnation on August 5, 1955. Subsequently, on January 28, 1956, the corporation adopted a plan of liquidation seeking to have the gain realized from the condemnation of its property classed as a nonrecognizable one under § 337(a), I.R.C.1954,1 and within 12 months thereafter distributed all its property to its three stockholders, who join with the corporation as petitioners…
2Cases cited10 opinions
- Kieselbach v. CommissionerSupreme Court of the United States · 1943
- Wood Harmon Corporation v. United StatesCourt of Appeals for the Second Circuit · 1963
- Hawaiian Gas Products v. Commissioner of Int. Rev.Court of Appeals for the Ninth Circuit · 1942
- Wood Harmon Corporation v. United StatesDistrict Court, S.D. New York · 1962
- Patrick McGuirl, Inc. v. Commissioner of Internal Rev.Court of Appeals for the Second Circuit · 1935
5 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Central Tablet Manufacturing Co. v. United StatesSupreme Court of the United States · 1974
- Adolph K. Feinberg and Virginia B. Feinberg, His Wife v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1967
- Feinberg v. CommissionerUnited States Tax Court · 1966
- Likins-Foster Honolulu Corp. v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1969
- United States v. MortonCourt of Appeals for the Eighth Circuit · 1968
13 more not listed; retrieve them via the Exa API.