Legal Opinion
Dunigan v. Burnet
Court of Appeals for the D.C. Circuit
Decided June 5, 1933No. 5761PublishedCited by 15 opinions
1Opinion of the Court
GRONER, Associate Justice.
This is an appeal by Helen M. Dunigan, as administratrix of the estate of David J. Dunigan, deceased, from a decision of the Board of Tax Appeals determining income tax deficiencies for the years 1922 and 1923.
The case is said to be one of first impression.
A condensed statement of facts taken from the findings of the Board is as follows: Deceased, Dunigan, was during the years 1922 and 1928, and for several years prior thereto, engaged in the real estate business in the District of Columbia. It was his practice to purchase unimproved parcels of land and to erect…
2Cases cited2 opinions
- Burnet v. HarmelSupreme Court of the United States · 1932
- Blackstone v. MillerSupreme Court of the United States · 1903
3Cited by15 opinions
- Commissioner of Internal Revenue v. ShapiroCourt of Appeals for the Sixth Circuit · 1942
- Paul v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1953
- Commissioner of Internal Revenue v. Claire Louise Williams, Harold G. Williams v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1958
- Weaver v. CommissionerUnited States Tax Court · 1959
- Paul v. CommissionerUnited States Tax Court · 1952
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