Legal Opinion
Commissioner of Internal Revenue v. North Jersey Title Ins.
Court of Appeals for the Third Circuit
Decided September 13, 1935No. 5741PublishedCited by 33 opinions
1Opinion of the Court
THOMPSON, Circuit Judge.
This is a petition for review of a decision of the Board of Tax Appeals. In 1927, the respondent, an insurance company, entered into a written contract for the sale of its office building. $2,000 down money was paid upon execution of the contract. On October 1, 1927, the respondent, in accordance with the agreement, tendered a deed and offered to deliver possession of the property, but the purchaser refused to accept delivery. The respondent thereupon instituted suit in a New Jersey Court of Chancery and on April 16, 1928, that court entered a decree for specific…
2Cases cited6 opinions
- Doyle v. Mitchell Brothers Co.Supreme Court of the United States · 1918
- Lucas v. North Texas Lumber Co.Supreme Court of the United States · 1930
- Massachusetts Mutual Life Insurance v. United StatesSupreme Court of the United States · 1933
- Olsen v. LuckenbachDistrict Court, S.D. New York · 1916
- Robert P. Hyams Coal Co. v. United StatesDistrict Court, E.D. Louisiana · 1928
1 more not listed; retrieve them via the Exa API.
3Cited by33 opinions
- Goodstein v. CommissionerUnited States Tax Court · 1958
- Merrill v. CommissionerUnited States Tax Court · 1963
- Commissioner of Internal Revenue v. SegallCourt of Appeals for the Sixth Circuit · 1940
- Meyer v. CommissionerUnited States Tax Court · 1966
- Chicago, Burlington & Quincy Railroad v. United StatesUnited States Court of Claims · 1972
28 more not listed; retrieve them via the Exa API.