Legal Opinion
Lifson v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided August 18, 1938No. 11105PublishedCited by 17 opinions
1Opinion of the Court
SANBORN, Circuit Judge.
This is a petition to review an order of the Board of Tax Appeals (36 B.T.A. 593) redetermining a deficiency in income taxes of Sophie Lifson and Benjamin Lifson, her husband, for the year 1934 occasioned by the disallowance of a deduction, from their joint gross income, of an item of $19,288.31 representing the payment in 1934 by Sophie Lifson of taxes for the year 1933 upon real estate in St. Paul, Minnesota, known as the “Minnesota Building”.
The Minnesota Building in 1932 belonged to Lincoln Development Company, which in May of that year mortgaged it to Fleisher…
2Cases cited21 opinions
- Amy v. DubuqueSupreme Court of the United States · 1879
- Helvering v. Missouri State Life Ins. Co.Court of Appeals for the Eighth Circuit · 1934
- County of Martin v. DrakeSupreme Court of Minnesota · 1889
- John Hancock Mut. Life Ins. Co. v. CommissionerUnited States Board of Tax Appeals · 1928
- Merchants Bank Bldg. Co. v. HelveringCourt of Appeals for the Eighth Circuit · 1936
16 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Magruder v. SuppleeSupreme Court of the United States · 1942
- Holdcroft Transp. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1946
- Casel v. CommissionerUnited States Tax Court · 1982
- Collector of Revenue within & for the St. Louis v. Ford Motor Co.Court of Appeals for the Eighth Circuit · 1946
- Commissioner of Internal Revenue v. CowardCourt of Appeals for the Third Circuit · 1940
12 more not listed; retrieve them via the Exa API.