Legal Opinion
Sirbo Holdings, Inc. v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided January 14, 1975No. 209, Docket 74-1697PublishedCited by 18 opinions
1Opinion of the Court
FRIENDLY, Circuit Judge:
When this case was here before, 476 F.2d 981 (2 Cir. 1973), 1 on appeal from an earlier decision of Judge Quealy, Sirbo Holdings, Inc., 57 T.C. 530 (1972), we vacated the judgment and remanded the cause to the Tax Court for reconsideration. We were disturbed at the Tax Court’s refusal to treat the payment of $125,000 received by petitioner Sirbo Holdings, Inc. (Sirbo), from its tenant Columbia Broadcasting System, Inc. (CBS), in satisfaction of the latter’s obligation to restore, or indemnify Sirbo for the costs of restoring, the leased premises to their pre-lease…
2Cases cited17 opinions
- Snowden v. HughesSupreme Court of the United States · 1944
- International Business MacHines Corporation v. The United StatesUnited States Court of Claims · 1965
- Commissioner of Internal Revenue v. José FerrerCourt of Appeals for the Second Circuit · 1962
- Helvering v. William Flaccus Oak Leather Co.Supreme Court of the United States · 1941
- Central Tablet Manufacturing Co. v. United StatesSupreme Court of the United States · 1974
12 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Walter L. Gross, Jr. And Barbara H. Gross (99-2239) Calvin C. Linnemann and Patricia G. Linnemann (99-2257) v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 2001
- Silides v. ThomasAlaska Supreme Court · 1977
- Willard K. Baker and Irene L. Baker v. United StatesCourt of Appeals for the Eleventh Circuit · 1984
- Bunce v. United StatesUnited States Court of Federal Claims · 1993
- Hostar Marine Transport Systems, Inc. v. United StatesCourt of Appeals for the First Circuit · 2010
13 more not listed; retrieve them via the Exa API.