Legal Opinion
Stagecrafters' Club, Inc. v. District of Columbia Division of American Legion
Court of Appeals for the D.C. Circuit
Decided May 5, 1954No. 11783PublishedCited by 8 opinions
1Per curiam
This is an appeal from an order of the District Court dismissing appellant’s complaint in an action for ejectment. Stagecrafters’ Club v. District of Columbia Division of American Legion, D.C., 110 F.Supp. 481 (1953).
Appellant contends that its leasehold interest was not subject to distraint for unpaid taxes under Section 3690 of the Internal Revenue Code. 26 U.S.C. § 3690. This contention is without merit. The statutory term “goods, chattels, or effects” is broad enough, in this jurisdiction at least, to include the interest of a lessee for a term of years. See D.C. Code, § 45-804 (1951);…
2Cases cited3 opinions
- Cannon v. NicholasCourt of Appeals for the Tenth Circuit · 1935
- Kyle v. McGuirkCourt of Appeals for the Third Circuit · 1936
- Stagecrafters' Club, Inc. v. District of Columbia Division of American LegionDistrict Court, District of Columbia · 1953
3Cited by8 opinions
- Cirillo v. CommissionerCourt of Appeals for the Third Circuit · 1963
- Masters v. CommissionerCourt of Appeals for the Third Circuit · 1957
- Smith v. CommissionerUnited States Tax Court · 1958
- Joseph A. Cirillo and Martha R. Cirillo v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Joseph A. Cirillo and Martha R. CirilloCourt of Appeals for the Third Circuit · 1963
- Jettmar v. New 5510, Inc. (In Re New 5510, Inc.)District Court, District of Columbia · 1990
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