Legal Opinion
Jones v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided July 5, 1934No. 9863PublishedCited by 3 opinions
1Opinion of the Court
SANBORN, Circuit Judge.
This is a petition to review an order of the United States Board of Tax Appeals redetermining a deficiency in income taxes of the petitioner for the year 1926.
The sole question involved is the amount of taxable income received by the taxpayer from the sale in 1926 of a piece of improved real estate in the city of St. Louis, Mo. The controlling facts, which are undisputed, are briefly as follows:
The petitioner, as trasteo under a declaration of trust, on September 10, 1020, purchased the real estate in question for $76,000', and held it until 1936, when it was sold for…
2Cases cited7 opinions
- United States v. LudeySupreme Court of the United States · 1927
- Burnet v. Thompson Oil & Gas Co.Supreme Court of the United States · 1931
- Rieck v. HeinerCourt of Appeals for the Third Circuit · 1928
- Fidelity-Philadelphia Trust Co. v. Commissioner of Int. Rev.Court of Appeals for the Third Circuit · 1931
- Hardwick Realty Co. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1928
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3Cited by3 opinions
- Beckridge Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1942
- Forrester Box Co. v. CommissionerCourt of Appeals for the Eighth Circuit · 1941
- Samson v. United StatesDistrict Court, N.D. New York · 1956