Legal Opinion
Atwell v. United States
United States Court of Claims
Decided November 14, 1932No. M-331PublishedCited by 4 opinions
1Opinion of the Court
WHALEY, Judge.
The material facts in this case, as alleged in the petition, and as admitted, by the defendant’s demurrer, are:
In 1928, the plaintiff, E. Belle Atwell, was joint owner with her brother, Edwin L. Brand, Jr., of certain real estate in the city of Chicago, and as such joint owner of said property was engaged in the business of renting it. In that year, the plaintiff paid $10,-250 to her real estate broker for services in securing a lease covering a term of ninety-nine years. This sum was disbursed by plaintiff in cash within the taxable year, and, in computing taxable net income,…
2Cases cited4 opinions
- Bonwit Teller & Co. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1931
- Central Bank Block Ass'n v. Commissioner of Int. Rev.Court of Appeals for the Fifth Circuit · 1932
- United Profit-Sharing Corp. v. United StatesUnited States Court of Claims · 1928
- Daly v. AndersonDistrict Court, S.D. New York · 1930
3Cited by4 opinions
- Home Trust Co. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1933
- Renwick v. United StatesCourt of Appeals for the Seventh Circuit · 1936
- Helvering v. Manhattan Life Ins. Co.Court of Appeals for the Second Circuit · 1934
- Meyran v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1933