Legal Opinion
CL Gransden & Co. v. Commissioner of Internal Rev.
Court of Appeals for the Sixth Circuit
Decided January 8, 1941No. 8440, 8445PublishedCited by 17 opinions
1Opinion of the Court
SIMONS, Circuit Judge.
It is agreed that both petitions to review orders of the Board of Tax Appeals, raise the identical question of law. A single opinion will, therefore, suffice.
In each case the petitioning taxpayer was the vendee of real estate in Michigan under a land contract calling for a down payment on the purchase price with the balance payable over a term of years in installments. Title to the real estate in each case, remained in the vendors, and the contracts provided that if the vendee failed to perform, the vendor had the right, immediately after default, to declare the contract…
2Cases cited9 opinions
- Weiss v. WeinerSupreme Court of the United States · 1929
- Burnet v. Commonwealth Improvement Co.Supreme Court of the United States · 1932
- Helvering v. HammelSupreme Court of the United States · 1941
- Lynch v. HornbySupreme Court of the United States · 1918
- Helvering v. Midland Mutual Life InsuranceSupreme Court of the United States · 1937
4 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Bihlmaier v. CommissionerUnited States Tax Court · 1951
- Boatman v. CommissionerUnited States Tax Court · 1959
- United States Freight Company and Subsidiaries v. The United StatesUnited States Court of Claims · 1970
- Milliken v. Commissioner of Internal Revenue. Commissioner of Internal Revenue v. MillikenCourt of Appeals for the Second Circuit · 1952
- Stamler v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1944
12 more not listed; retrieve them via the Exa API.