RICHTER v. COMMISSIONER OF INTERNAL REVENUE

No. 61.

124 F.2d 412 (1942)

RICHTER v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Second Circuit.

January 7, 1942.


Attorney(s) appearing for the Case

Goldsmith, Jackson & Brock, of New York City, (Osmond K. Fraenkel and Charles H. Levitt, both of New York City, of counsel), for petitioner.

Samuel O. Clark, Jr., Asst. Atty. Gen., J. Louis Monarch and Sherley Ewing, Sp. Assts. to Atty. Gen., for respondent.

Before L. HAND, SWAN, and CHASE, Circuit Judges.


CHASE, Circuit Judge.

The material facts were stipulated and are that the petitioner took title in 1928 to a parcel of real estate in the City of New York, consisting of three stores and business lofts leased to individual tenants, which was subject to a consolidated mortgage of $200,000. In 1930 she made an extension agreement with the mortgagee under which she and her husband assumed personal liability for the mortgage debt. In 1935 she sustained a net operating...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases