Legal Opinion
Bueltermann v. United States
Court of Appeals for the Eighth Circuit
Decided May 29, 1946No. 13206PublishedCited by 11 opinions
1Opinion of the Court
RIDDICK, Circuit Judge.
Louis Bueltermann, the owner of a tract of land in the City of St. Louis, Missouri, entered into a contract leasing the land for a term of 99 years beginning July 31, 1928. The lease required that the lessee erect a building on the leased premises and provided that in the event of forfeiture or termination of the lease the building was to become the property of the lessor. The lessee erected the building as required by the lease.
Louis Bueltermann died March 8, 1935. At the time of his death he was the owner of the leased premises and building subject to the lease. By…
2Cases cited5 opinions
- Helvering v. ReynoldsSupreme Court of the United States · 1941
- Helvering v. BruunSupreme Court of the United States · 1940
- Herbert's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1943
- Helvering v. RothCourt of Appeals for the Second Circuit · 1940
- Gutbro Holding Co. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1943
3Cited by11 opinions
- World Publishing Company v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1962
- First Nat. Bank of Kansas City v. NeeCourt of Appeals for the First Circuit · 1951
- Commissioner of Internal Revenue v. PearsonCourt of Appeals for the Fifth Circuit · 1951
- Commissioner of Internal Revenue v. Olmsted Incorporated Life AgencyCourt of Appeals for the Eighth Circuit · 1962
- First Nat. Bank v. NeeDistrict Court, W.D. Missouri · 1949
6 more not listed; retrieve them via the Exa API.