Legal Opinion
Williams v. Burnet
District Court, District of Columbia
Decided May 23, 1932No. Nos. 5429, 5430PublishedCited by 26 opinions
1Opinion of the Court
MARTIN, Chief Justice.
Appeals involving certain deductions taken by appellants in their income tax returns for 1921,1922, 1924, 1925, and 1926.
It appears that in the year 1919, and for many years prior thereto, appellants owned a tract of land situate along the water front on Staten Island, N Y. The property was suitable for business purposes, and appellants had used portions of it in carrying on various business enterprises. A part of the land was occupied, under lease from appellants expiring- in 1923, by the Arm of Ichabod T. Williams & Sons, a copartnership engaged in the wholesale lumber…
2Cases cited11 opinions
- Brewster v. GageSupreme Court of the United States · 1930
- Poe v. SeabornSupreme Court of the United States · 1930
- Kornhauser v. United StatesSupreme Court of the United States · 1928
- Universal Battery Co. v. United States and Four Other CasesSupreme Court of the United States · 1930
- McCaughn v. Hershey Chocolate Co.Supreme Court of the United States · 1931
6 more not listed; retrieve them via the Exa API.
3Cited by26 opinions
- Rassenfoss v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1946
- Bedford v. Colorado Fuel & Iron Corp.Supreme Court of Colorado · 1938
- Towanda Textiles, Inc. v. United StatesUnited States Court of Claims · 1960
- Alexander Sprunt & Son v. Commissioner of Int. Rev.Court of Appeals for the Fourth Circuit · 1933
- Galt v. CommissionerUnited States Tax Court · 1953
21 more not listed; retrieve them via the Exa API.