Legal Opinion
Bell v. Harrison. Bell v. United States
Court of Appeals for the Seventh Circuit
Decided April 27, 1954No. 10815_1PublishedCited by 33 opinions
1Opinion of the Court
MAJOR, Chief Judge.
Each of these appeals presents for decision the same question and the cases have been consolidated, as they were in the district court. The sole issue is whether plaintiff, having purchased two life estates for which he admittedly paid full and fair value, measured by the life expectancies of the respective sellers, is entitled to recover his cost through amortization over the periods of the life expectancies, i. e., by ratable annual deductions from the amounts received by him each year subsequent to such purchases.
The district court as a basis for the judgments from which…
2Cases cited20 opinions
- WD Haden Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1948
- Friend v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1941
- Home Trust Co. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1933
- Miller v. CommissionerUnited States Board of Tax Appeals · 1928
- Bell v. CommissionerUnited States Board of Tax Appeals · 1942
15 more not listed; retrieve them via the Exa API.
3Cited by33 opinions
- Estate of Christ v. Comm'rUnited States Tax Court · 1970
- Indiana Broadcasting Corp. v. CommissionerUnited States Tax Court · 1964
- Early v. CommissionerUnited States Tax Court · 1969
- Fry v. CommissionerUnited States Tax Court · 1958
- United States v. Georgia Railroad and Banking CompanyCourt of Appeals for the Fifth Circuit · 1965
28 more not listed; retrieve them via the Exa API.