Legal Opinion
Rees Blow Pipe Manufacturing Company v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Rees Blow Pipe Manufacturing Company
Court of Appeals for the Ninth Circuit
Decided March 8, 1965No. 19333_1PublishedCited by 22 opinions
1Per curiam
Rees Blow Pipe Manufacturing Company and the Commissioner of Internal Revenue both petition for review of a decision of the Tax Court of the United States, reported at 41 T.C. 598.
Rees Blow is in the business of manufacturing heating and air-conditioning equipment and incinerators and, insofar as the record indicates, is not in the business of buying, selling or exchanging real property.
In 1954 the company decided to expand its facilities. In a three-way transaction it acquired land in Berkeley, California from Stauffer Chemical Company in exchange for its shop premises in San Francisco,…
2Cases cited2 opinions
- Rees Blow Pipe Mfg. Co. v. CommissionerUnited States Tax Court · 1964
- Sanfran Co. v. Rees Blow Pipe Manufacturing Co.California Court of Appeal · 1959
3Cited by22 opinions
- Bresler v. CommissionerUnited States Tax Court · 1975
- Horne v. CommissionerUnited States Tax Court · 1972
- Mitchell v. CommissionerUnited States Tax Court · 1969
- Arthur H. Du Grenier, Inc. v. CommissionerUnited States Tax Court · 1972
- Bernard A. Mitchell and Marjorie Mitchell v. The United StatesUnited States Court of Claims · 1969
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