Legal Opinion
Garrett v. United States
United States Court of Claims
Decided April 6, 1954No. 49593PublishedCited by 34 opinions
1Opinion of the Court
WHITAKER, Judge.
The plaintiffs sue for a refund of income taxes for a series of years. The major issue is whether the profits from the sales of certain lots, which were a part of the estate of William H. Garrett, deceased, should be treated as capital gains.
William H. Garrett, of Norfolk, Virginia, who died May 13, 1925, owned a large tract of land extending about two miles along the beach of the Atlantic Ocean near Ocean View, Virginia. He also owned rental property in Miami, Florida. Prior to his death Mr. Garrett subdivided this beach property, referred to as East Ocean View, into 3,000…
2Cases cited7 opinions
- Farley v. CommissionerUnited States Tax Court · 1946
- Commissioner of Internal Revenue v. BoeingCourt of Appeals for the Ninth Circuit · 1939
- Brown v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1944
- White v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1949
- United States v. RobinsonCourt of Appeals for the Fifth Circuit · 1942
2 more not listed; retrieve them via the Exa API.
3Cited by34 opinions
- Louis Greenspon v. Commissioner of Internal Revenue, (Three Cases). Anna Greenspon v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1956
- Milton S. Yunker and Leonna S. Yunker (Husband and Wife) v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1958
- Lazarus v. United StatesUnited States Court of Claims · 1959
- Recordak Corp. v. United StatesUnited States Court of Claims · 1963
- McConkey v. United StatesUnited States Court of Claims · 1955
29 more not listed; retrieve them via the Exa API.