Legal Opinion
Gilken Corporation v. Commissioner of Internal Rev.
Court of Appeals for the Sixth Circuit
Decided July 14, 1949No. 10777PublishedCited by 54 opinions
1Opinion of the Court
MARTIN, Circuit Judge.
The United States Tax Court decided against the petitioner, a Michigan corporation, on both issues presented for review. It was held (1) that real and personal property taxes assessed on April 1, 1940, before petitioner acquired title to, or possession of, Detroit property, were under Michigan law the personal liability of petitioner’s vendor and that therefore payments made by petitioner in discharge of such taxes were not deductible by it for income tax purposes.
The tax court held further (2) that $8,200 received by the taxpayer from its lessee, as advanced rental,…
2Cases cited12 opinions
- North American Oil Consolidated v. BurnetSupreme Court of the United States · 1932
- Brown v. HelveringSupreme Court of the United States · 1934
- Magruder v. SuppleeSupreme Court of the United States · 1942
- American National Co. v. United StatesSupreme Court of the United States · 1927
- Board v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1931
7 more not listed; retrieve them via the Exa API.
3Cited by54 opinions
- Fred N. Acker v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1958
- Commissioner v. Indianapolis Power & Light Co.Supreme Court of the United States · 1990
- Pardee v. CommissionerUnited States Tax Court · 1967
- Simon J. Murphy Company and Social Research Foundation, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1956
- City Gas Company of Florida v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1982
49 more not listed; retrieve them via the Exa API.