1. Home
  2. Browse Decisions
  3. F.2d
  4. 147 F.2d
  5. 147 F.2d 356 (1945)
 

LUM v. COMMISSIONER OF INTERNAL REVENUE

No. 8677.

147 F.2d 356 (1945)

LUM v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Third Circuit.

Decided January 30, 1945.

Attorney(s) appearing for the Case

Ernest C. Lum, of Newark, N. J. (Lum, Fairlie & Wachenfeld, of Newark, N. J., on the brief), for petitioner.

S. Dee Hanson, of Washington, D. C. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and A. F. Prescott, Sp. Assts. to Atty. Gen., on the brief), for respondent.

Before GOODRICH and McLAUGHLIN, Circuit Judges, and FAKE, District Judge.

GOODRICH, Circuit Judge.

Petitioner seeks review of a decision of the Tax Court upholding Commissioner's determination of deficiencies in income tax for the years 1939, 1940 and 1941 for failure to include in gross income rent received from petitioner's half interest as a tenant in common of property in Newark, New Jersey. The facts which were stipulated disclose three successive leases were executed by the lessors, and promptly...

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