Legal Opinion
Hubinger v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided December 2, 1929No. 19PublishedCited by 21 opinions
1Opinion of the Court
AUGUSTUS N. HAND, Circuit Judge.
The appellant, in 1920, was the owner of a six-story building in New Haven, Conn., which was rented for business purposes. On February 14, 1920, a fire burned off the tower, the roof, the sixth, and a part of the fifth floors. The lower floors were damaged by smoke and water. After the fire, the appellant spent $70,872.14 in reconditioning the building. The tower was not rebuilt; the same kind of materials were used for reconditioning as were originally in the building. No improvements or betterments were made; some of the damaged floors were covered with…
2Cases cited5 opinions
- United States v. FlannerySupreme Court of the United States · 1925
- Goodrich v. EdwardsSupreme Court of the United States · 1921
- Walsh v. BrewsterSupreme Court of the United States · 1921
- Grant, Collector v. Hartford and New Haven Railroad CompanySupreme Court of the United States · 1876
- Zimmern v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1928
3Cited by21 opinions
- Blackmer v. CommissionerCourt of Appeals for the Second Circuit · 1934
- P. Dougherty Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1946
- Holt v. CommissionerUnited States Tax Court · 1977
- Ticket Office Equipment Co. v. CommissionerUnited States Tax Court · 1953
- Lloyd v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1932
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