Legal Opinion
Charlson Realty Company v. The United States
United States Court of Claims
Decided October 13, 1967No. 388-62PublishedCited by 71 opinions
1Judgment of the CourtSkelton, Judge, joined by Co Wen, Chief Judge, and Jones, Senior Judge,
This is an income tax case. The plaintiff, Charlson Realty Company, is a Minnesota corporation which purchased 14.25 acres of unimproved land in Minnesota on April 27, 1953, for the sum of $40,000, for the purpose of constructing a building to be leased to the Charlson-Lynn Company (its grantor had bought the same real estate in 1952 for $10,650). Thereafter, it was determined that this property was not suitable for improvement for rental purposes because of certain zoning restrictions and other reasons. Since the plaintiff was not interested in developing the property for resale or lease to…
2Cases cited32 opinions
- Hagner v. United StatesSupreme Court of the United States · 1932
- Dunlop v. United StatesSupreme Court of the United States · 1897
- Rosenthal v. WalkerSupreme Court of the United States · 1884
- Parissi v. Telechron, Inc.Supreme Court of the United States · 1955
- Henderson v. Carbondale Coal & Coke Co.Supreme Court of the United States · 1891
27 more not listed; retrieve them via the Exa API.
3Cited by71 opinions
- Edouard Legille v. C. Marshall Dann, Commissioner of PatentsCourt of Appeals for the D.C. Circuit · 1976
- United States v. George Anderson Bowen, Jr.Court of Appeals for the Third Circuit · 1969
- A. H. Kelson and Nyla C. Kelson v. United StatesCourt of Appeals for the Tenth Circuit · 1974
- Kinnear-Weed Corp. v. Humble Oil & Refining Co.Court of Appeals for the Fifth Circuit · 1971
- In Re: Roger Pransky, Debtor Internal Revenue Service v. Roger PranskyCourt of Appeals for the Third Circuit · 2003
66 more not listed; retrieve them via the Exa API.