Legal Opinion
Walburga Oesterreich v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided October 29, 1955No. 19-15716PublishedCited by 96 opinions
1Opinion of the Court
LING, District Judge.
This case is here on petition to review .a decision of the Tax Court relating to a (deficiency assessment. The following facts are not in dispute.
Petitioner, Walburga Oesterreich, acquired three adjoining lots, 552, 553 and •'554, in January, 1926. One of the lots ■was on the corner of Wilshire Boulevard •.and Hamilton Drive in Beverly Hills, 'California.
Wilshire Amusement Corporation was .'incorporated in 1929 by Albert H. and Albert J. Chotiner, father and son, for ■.the purpose of building a motion picture •theatre. They directed a real estate .broker, operating in…
2Cases cited9 opinions
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Mills v. CommissionerUnited States Tax Court · 1948
- Benton v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1952
- In Re RaineyDistrict Court, D. Maryland · 1929
- Taft v. CommissionerUnited States Board of Tax Appeals · 1933
4 more not listed; retrieve them via the Exa API.
3Cited by96 opinions
- Grodt & McKay Realty, Inc. v. CommissionerUnited States Tax Court · 1981
- Estate of Thomas v. CommissionerUnited States Tax Court · 1985
- Coleman v. CommissionerUnited States Tax Court · 1986
- Sun Oil Company, Transferee, Sunray Dx Oil Company and Subsidiaries, Transferor v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1977
- Breece Veneer and Panel Company v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1956
91 more not listed; retrieve them via the Exa API.