Legal Opinion
The Municipal Bond Corporation v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided February 18, 1965No. 17721_1PublishedCited by 35 opinions
1Opinion of the Court
VAN OOSTERHOUT, Circuit Judge.
The taxpayer, The Municipal Bond Corporation, has filed a timely petition for review of the decision of the Tax Court (opinion reported at 41 T.C. 20) upholding the Commissioner’s determination of deficiencies in income tax for the .years 1954 to 1958 inclusive aggregating $38,060.08. The deficiency determination is based entirely upon a finding that taxpayer is not entitled to capital gain treatment with respect to gains from sale •of real estate made during the 1954 to 1958 period or from installments collected during such years on real estate sale •contracts…
2Cases cited32 opinions
- Crane v. CommissionerSupreme Court of the United States · 1947
- Corn Products Refining Co. v. CommissionerSupreme Court of the United States · 1956
- Higgins v. CommissionerSupreme Court of the United States · 1941
- Hanover Bank v. CommissionerSupreme Court of the United States · 1962
- Rollingwood Corp. v. Commissioner of Internal Revenue. Bohannon v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1951
27 more not listed; retrieve them via the Exa API.
3Cited by35 opinions
- Malat v. RiddellSupreme Court of the United States · 1966
- Daugherty v. CommissionerUnited States Tax Court · 1982
- Bookwalter v. MayerCourt of Appeals for the Eighth Circuit · 1965
- Securities & Exchange Commission v. ScottDistrict Court, S.D. New York · 1983
- Todd Tibbals and Helen A. Tibbals v. The United StatesUnited States Court of Claims · 1966
30 more not listed; retrieve them via the Exa API.