Legal Opinion

Renwick v. United States

Court of Appeals for the Seventh Circuit

Decided December 16, 1936No. 5930PublishedCited by 25 opinions

1Opinion of the Court

LINDLEY, District Judge.

Appellants are trustees of a trust known as the Michigan Avenue Syndicate, admittedly an association within the meaning of that word as used in the income tax law, and lessors in a lease made in June, 1924, to F. W. Woolworth Company for certain property on Michigan avenue in Chicago for the period of 99 years, beginning May 1, 1928, ending April 30, 2027. The rental provided in the lease was $17,575,000, payable $100,000 upon the execution thereof; $45,000 on January 1, 1925; similar amounts on January 1, 1926, and January 1, 1927; on the 1st of January, 1928,…

2Cases cited18 opinions

  1. Eisner v. MacOmberSupreme Court of the United States · 1920
  2. North American Oil Consolidated v. BurnetSupreme Court of the United States · 1932
  3. Burnet v. Sanford & Brooks Co.Supreme Court of the United States · 1931
  4. Eisner, Internal Revenue Collector v. MacOmberSupreme Court of the United States · 1919
  5. Towne v. EisnerSupreme Court of the United States · 1918

13 more not listed; retrieve them via the Exa API.

3Cited by25 opinions

  1. Johnsen v. CommissionerUnited States Tax Court · 1984
  2. Clinton Hotel Realty Corp. v. Com'r of Int. Rev.Court of Appeals for the Fifth Circuit · 1942
  3. Astor Holding Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1943
  4. Commissioner of Internal Revenue v. LyonCourt of Appeals for the Ninth Circuit · 1938
  5. Griffin v. SmithCourt of Appeals for the Seventh Circuit · 1938

20 more not listed; retrieve them via the Exa API.

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