Legal Opinion
Stieff v. Tait
District Court, D. Maryland
Decided April 19, 1928No. 3120PublishedCited by 8 opinions
1Opinion of the Court
WILLIAM C. COLEMAN, District Judge.
The question for determination in this proceeding is whether the gain arising from a sale of real estate is taxable under the Revenue Act of 1918 (40 Stat. 1057) as of the year in which the contract of sale was made, or as of the year in which the transfer was completed, only a small portion of the purchase price being paid at the time the contract was made, a substantial payment being made at the date of conveyance and the balance of the purchase price being then secured by mortgage. „
The facts which give rise to the present controversy are as follows: On…
2Cases cited12 opinions
- United States v. AndersonSupreme Court of the United States · 1926
- Maryland Casualty Co. v. United StatesSupreme Court of the United States · 1920
- Edwards v. DouglasSupreme Court of the United States · 1925
- Mason v. RoutzahnSupreme Court of the United States · 1927
- Wm. Skinner & Sons' Ship-Building & Dry-Dock Co. v. HoughtonCourt of Appeals of Maryland · 1900
7 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- American Land & Investment Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1930
- Fidelity & Deposit Co. of Maryland v. United StatesCourt of Appeals for the Fourth Circuit · 1932
- In Re Ben Boldt, Jr., Floral Co.Court of Appeals for the Tenth Circuit · 1930
- Commissioner v. SwiftCourt of Appeals for the Ninth Circuit · 1932
- Travelers Insurance v. 633 Third AssociatesDistrict Court, S.D. New York · 1993
3 more not listed; retrieve them via the Exa API.