Legal Opinion
Winter Realty & Const. Co. v. Commissioner of Int. Rev.
Court of Appeals for the Second Circuit
Decided May 7, 1945No. 43PublishedCited by 30 opinions
1Opinion of the Court
L. HAND, Circuit Judge.
Both parties appeal from an order of the Tax Court which assessed a deficiency against the taxpayer in its income tax for the years 1932, 1935 and 1936; and an additional deficiency in excess profits tax for the years 1935 and 1936. The question involves the proper construction of § 112(f) of the Revenue Acts of 1932, 1934 and 1936, 26 U.S.C.A.Int.Rev.Code, § 112(f). The first question is as to how much of an award granted to the taxpayer upon condemnation of certain real property was “expended in the acquisition of other property similar * * * to the property”…
2Cases cited1 opinion
- Wilmore SS Co. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1935
3Cited by30 opinions
- Conlorez Corp. v. CommissionerUnited States Tax Court · 1968
- Lynchburg Nat. Bank & Trust Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1953
- Loco Realty Company v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1962
- Liant Record, Inc., William I. Alpert and Paula G. Alpert, Abraham Alpert and Sarah Alpert, Jack L. Alpert v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1962
- Casalina Corp. v. CommissionerUnited States Tax Court · 1973
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