Legal Opinion
Commissioner of Internal Revenue v. Meyer
Court of Appeals for the Second Circuit
Decided May 22, 1939No. 300PublishedCited by 17 opinions
1Opinion of the Court
CHASE, Circuit Judge.
The respondent in 1932 purchased certain land in the village of Suffern, N. Y., which some of the inhabitants of the village then desired to have it acquire for public use. His purchase of the land was made to assure its availability for such use in the event that the village did decide to take it. He paid $15,000 for it and incurred expenses of $198.33 in connection with the purchase. On January 16, 1933, the Board of Trustees of the Village of Suffern voted to purchase the property from the respondent and to pay him what he had expended for it. He thereupon conveyed the…
2Cases cited6 opinions
- Helvering v. Stockholms Enskilda BankSupreme Court of the United States · 1934
- Phelps v. United StatesSupreme Court of the United States · 1927
- United States Trust Co. of New York v. AndersonCourt of Appeals for the Second Circuit · 1933
- Baltimore & OR Co. v. Commissioner of Internal Rev.Court of Appeals for the Fourth Circuit · 1935
- Kings County D. Co. v. Commissioner of Internal Rev.Court of Appeals for the Ninth Circuit · 1937
1 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Spencer D. Stewart, Et Ux. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1983
- Holley v. United StatesCourt of Appeals for the Sixth Circuit · 1942
- Newlin Machinery Corp. v. CommissionerUnited States Tax Court · 1957
- E. F. Fox, Individually and as of the Estate of Alice C. Fox, Deceased v. United StatesCourt of Appeals for the Eighth Circuit · 1968
- Tom M. Drew and Justa Drew v. United StatesCourt of Appeals for the Fifth Circuit · 1977
12 more not listed; retrieve them via the Exa API.