Legal Opinion
Del Commercial Properties, Inc. v. Commissioner
Court of Appeals for the D.C. Circuit
Decided June 8, 2001No. 00-1313PublishedCited by 34 opinions
1Opinion of the Court
Opinion for the Court filed by Circuit Judge SENTELLE.
SENTELLE, Circuit Judge:
On July 18, 1990, Delcom Financial Ltd., a Canadian corporation, took out an $18 milhon loan from the Royal Bank of Canada. This loan initiated a series of transactions over the next twenty-four hours, involving five companies organized in Canada, the Cayman Islands, the Netherlands Antilles, the Netherlands, and the United States — all of which were related to each other and to Delcom Financial. The final transaction was a $14 million loan from Del Investments Netherlands B.V. (“Del BV”), a Dutch corporation, to…
2Cases cited14 opinions
- Skidmore v. Swift & Co.Supreme Court of the United States · 1944
- Gregory v. HelveringSupreme Court of the United States · 1935
- Christensen v. Harris CountySupreme Court of the United States · 2000
- Spies v. United StatesSupreme Court of the United States · 1943
- United States v. BoyleSupreme Court of the United States · 1985
9 more not listed; retrieve them via the Exa API.
3Cited by34 opinions
- Kornman & Associates, Inc. v. United StatesCourt of Appeals for the Fifth Circuit · 2008
- Aeroquip-Vickers, Inc. And Subsidiaries, F/k/a Trinova Corp. And Subsidiaries v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 2004
- Long-Term Capital Holdings v. United StatesCourt of Appeals for the Second Circuit · 2005
- Santander Holdings USA, Inc. v. United StatesCourt of Appeals for the First Circuit · 2016
- Internal Revenue Service v. WorldCom, Inc. (In Re WorldCom, Inc.)Court of Appeals for the Second Circuit · 2013
29 more not listed; retrieve them via the Exa API.