Legal Opinion
Friend v. Commissioner
Court of Appeals for the Seventh Circuit
Decided February 27, 1939No. 6636PublishedCited by 10 opinions
1Opinion of the Court
KERNER, Circuit Judge.
This is a petition to review a decision of the United States Board of Tax Appeals affirming a deficiency of the income tax of Henry Friend for the calendar year ending in 1928 under the Revenue Act of 1928, 45 Stat. 791. The petitioner died during the pendency of the cause before the Board of Tax Appeals and his executors were substituted as petitioners.
The petitioners challenge the correctness of the findings as to the fair market value of certain leaseholds acquired in 1907 and 1915, respectively.
The pertinent facts are as follows: Qn January 6, 1907, the decedent…
2Cases cited6 opinions
- Helvering v. National Grocery Co.Supreme Court of the United States · 1938
- Helvering v. RankinSupreme Court of the United States · 1935
- Throckmorton v. HoltSupreme Court of the United States · 1901
- St. Paul Plow Works v. StarlingSupreme Court of the United States · 1891
- French v. HallSupreme Court of the United States · 1886
1 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Lillian Weiss v. Chrysler Motors Corporation and Chrysler CorporationCourt of Appeals for the Second Circuit · 1975
- State v. TraftonSupreme Judicial Court of Maine · 1981
- Zurich v. WehrCourt of Appeals for the Third Circuit · 1947
- Casey v. Seas Shipping Co., IncCourt of Appeals for the Second Circuit · 1949
- Ralph R. Sanchez and Marilyn B. Sanchez v. Safeway Stores, Inc., and James Edward GarrisonCourt of Appeals for the Tenth Circuit · 1971
5 more not listed; retrieve them via the Exa API.