Legal Opinion
Herman Landerman v. Commissioner of Internal Revenue
Court of Appeals for the Seventh Circuit
Decided December 29, 1971No. 18905PublishedCited by 22 opinions
1Opinion of the Court
CAMPBELL, Senior District Judge.
The only issue presented herein is whether the petitioners, who are the sole partners in the Hill And Eighth Streets Building Partnership, are entitled to a loss deduction pursuant to § 165(a) 1 of the Internal Revenue Code by virtue of the demolition by a lessee of a building (including the disposal of its contents) owned by the partnership.
The principal assets of the partnership consisted of a building and land located at Hill and Eighth Streets in Los Angeles, California, and the furniture, fixtures and equipment contained therein. In the spring of 1964,…
2Cases cited12 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Koshland v. HelveringSupreme Court of the United States · 1936
- United States v. Olympic Radio & Television, Inc.Supreme Court of the United States · 1955
- Anahma Realty Corporation v. Commissioner of Int. Rev.Court of Appeals for the Second Circuit · 1930
- Meyer Feldman v. Wilson B. Wood, Director of Internal Revenue for ArizonaCourt of Appeals for the Ninth Circuit · 1964
7 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- Miller v. CommissionerUnited States Tax Court · 1985
- Willard Barry and Harriet Barry v. United StatesCourt of Appeals for the Sixth Circuit · 1974
- Gilman v. CommissionerUnited States Tax Court · 1979
- John R. Thompson Co. v. United StatesCourt of Appeals for the Seventh Circuit · 1973
- H. Douglas Wilson, and Roberta D. Wilson v. United StatesCourt of Appeals for the Sixth Circuit · 1978
17 more not listed; retrieve them via the Exa API.