Legal Opinion
Commissioner of Internal Revenue v. Roy
Court of Appeals for the Second Circuit
Decided November 7, 1945No. 29PublishedCited by 11 opinions
1Opinion of the Court
CHASE, Circuit Judge.
The respondent, a resident of Glen Head, Nassau County, New York, purchased undivided interests in eight parcels of real estate located in the Borough of Manhattan, City and State of New York, on September 12, 1940, and title to that property was transferred to him on the 30th day of the same month.
*937The real estate taxes on the property for the fiscal year ending June 30, 1941 had been assessed by the City of New York before the respondent bought it and on October 29, 1940 he paid the first half of them amounting to $3,436.03. He computed his 1940 net income for taxation…
2Cases cited7 opinions
- Burnet v. HarmelSupreme Court of the United States · 1932
- Lyeth v. HoeySupreme Court of the United States · 1938
- Magruder v. SuppleeSupreme Court of the United States · 1942
- Estate of Rogers v. CommissionerSupreme Court of the United States · 1943
- MacGregor v. Johnson-Cowdin-Emmerich, Inc.Court of Appeals for the Second Circuit · 1930
2 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- COMMISSIONER OF INTERNAL REVENUE v. Adda, Inc.Court of Appeals for the Second Circuit · 1949
- Asthmanefrin Co. v. CommissionerUnited States Tax Court · 1956
- Hubble v. CommissionerUnited States Tax Court · 1981
- Keil Properties, Inc. v. CommissionerUnited States Tax Court · 1955
- Consolidated Edison Company of New York, Inc. v. United StatesCourt of Appeals for the Second Circuit · 1993
6 more not listed; retrieve them via the Exa API.