Legal Opinion
Kohler-Campbell Corporation v. United States
Court of Appeals for the Fourth Circuit
Decided January 4, 1962No. 8361PublishedCited by 15 opinions
1Opinion of the Court
J. SPENCER BELL, Circuit Judge.
This is an appeal from a judgment of the District Court involving a deficiency in Federal income tax for the year 1954. The question for decision is whether the sum of $15,000.00 received by the taxpayer in 1954 was taxable to it as income of that year.
During the Spring and Summer of 1954, Kohler & Campbell, Inc., a New York corporation engaged in manufacturing pianos and organs, sought a new manufacturing site. It located a satisfactory site in North Carolina and entered into an agreement to lease the property from its owners. The taxpayer, Kohler-Campbell…
2Cases cited8 opinions
- Benjamin D. And Madeline Prentice Gilbert v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1957
- Wall v. United StatesCourt of Appeals for the Fourth Circuit · 1947
- Baton Coal Co. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1931
- Astor Holding Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1943
- Brown-Rogers-Dixson Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1941
3 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- BJR Corp. v. CommissionerUnited States Tax Court · 1976
- United States v. W. B. And Edna B. WilliamsCourt of Appeals for the Fifth Circuit · 1968
- Jack's Cookie Company v. The United States of AmericaCourt of Appeals for the Fourth Circuit · 1979
- Adams v. CommissionerUnited States Tax Court · 1972
- Fidelity Commercial Co. v. CommissionerUnited States Tax Court · 1970
10 more not listed; retrieve them via the Exa API.