Legal Opinion
Commissioner v. John C. Moore Corp.
Court of Appeals for the Second Circuit
Decided June 23, 1930No. 328PublishedCited by 18 opinions
1Opinion of the Court
MACK, Circuit Judge.
On December 26, 1912, taxpayer, a corporation engaged in tbe manufacture of record-keeping devices, obtained a conveyance of certain land and buildings theretofore leased by it, from one Hattie I. Moore, in consideration of its undertaking to pay her $10,-000 a year for life. The fair market value of the property received, both on the day of the conveyance and on March 1, 1913, was $80,000, of which $61,968 represented the buildings and $18,032 lie land. Mrs. Moore was 64 years old at the time of the conveyance and in very poor health. Her condition became worse during the…
2Cases cited5 opinions
- Warner v. WalshCourt of Appeals for the Second Circuit · 1926
- United States v. BolsterCourt of Appeals for the First Circuit · 1928
- Allen v. BrandeisCourt of Appeals for the Eighth Circuit · 1928
- Ruth Iron Co. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1928
- Eldredge v. United StatesCourt of Appeals for the Sixth Circuit · 1929
3Cited by18 opinions
- John C. W. Dix and Caroline W. Dix v. Commissioner of Internal Revenue, George E. Dix v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1968
- Commissioner of Internal Revenue v. PatinoCourt of Appeals for the Fourth Circuit · 1950
- Evans v. RothensiesCourt of Appeals for the Third Circuit · 1940
- 212 Corp. v. CommissionerUnited States Tax Court · 1978
- Garvey, Inc. v. United StatesUnited States Court of Claims · 1983
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