Legal Opinion
John M. Briley and Dorothy D. Briley v. United States
Court of Appeals for the Sixth Circuit
Decided January 30, 1962No. 14529_1PublishedCited by 5 opinions
1Opinion of the Court
WEICK, Circuit Judge.
The action in the District Court was for the recovery of income taxes alleged to have been illegally assessed and collected.
In 1944, taxpayers acquired an interest in a cooperative housing apartment located in New York City. The interest was evidenced by a 99-year lease on the apartment rented to them and 700 shares of common stock in the corporation owning the building. The corporation had originally set aside 1,000 shares of stock which were required to be purchased by a lessee in order to rent the particular apartment, but taxpayers were able to purchase only 700…
2Cases cited6 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Cassatt v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1943
- 12701 Shaker Boulevard Co. v. CommissionerUnited States Tax Court · 1961
- Denholm & McKay Co. v. CommissionerUnited States Board of Tax Appeals · 1925
- Mosser v. CommissionerUnited States Board of Tax Appeals · 1933
1 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- John R. Carkhuff Et Ux. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1970
- Bolaris v. CommissionerUnited States Tax Court · 1983
- Bolaris v. CommissionerUnited States Tax Court · 1983
- Carkhuff v. CommissionerUnited States Tax Court · 1969
- Foster v. CommissionerUnited States Tax Court · 1990