Legal Opinion
Raphan v. United States
United States Court of Claims
Decided September 26, 1983No. 452-78PublishedCited by 19 opinions
1Opinion of the Court
*459OPINION
KOZINSKI, Chief Judge.
This income tax case raises issues involving interpretation of National Carbide Corp. v. Commissioner, 336 U.S. 422, 69 S.Ct. 726, 93 L.Ed. 779 (1949), and of section 752 of the Internal Revenue Code.
FACTS1
I. Background
In the summer of 1969, three Virginia builders — Louis, Paul and Peter Pompo-nio — acquired a 17-acre tract near Crystal City, Virginia, for development of an office/apartment/shopping complex to be known as the National Center. Among the projects planned for the National Center was the James Buchanan House, an apartment building with some…
2Cases cited13 opinions
- Moline Properties, Inc. v. CommissionerSupreme Court of the United States · 1943
- Putnam v. CommissionerSupreme Court of the United States · 1956
- National Carbide Corp. v. CommissionerSupreme Court of the United States · 1949
- Bernard D. Spector v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1981
- Harrison Property Management Co. v. United StatesUnited States Court of Claims · 1973
8 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- Marriott International Resorts, L.P. v. United StatesCourt of Appeals for the Federal Circuit · 2009
- Levy v. CommissionerUnited States Tax Court · 1988
- Melvin v. CommissionerUnited States Tax Court · 1987
- Smith v. CommissionerUnited States Tax Court · 1985
- Benjamin Raphan and Myrna Raphan v. The United StatesCourt of Appeals for the Federal Circuit · 1985
14 more not listed; retrieve them via the Exa API.