1. Home
  2. Browse Decisions
  3. F.2d
  4. 539 F.2d
  5. 539 F.2d 311 (1976)
 

JERSEY LAND & DEVELOPMENT CORP. v. U. S.

No. 75-2120.

539 F.2d 311 (1976)

JERSEY LAND AND DEVELOPMENT CORPORATION, a New Jersey Corp. v. UNITED STATES of America, Appellant.

United States Court of Appeals, Third Circuit.

Decided July 29, 1976.

Attorney(s) appearing for the Case

Scott P. Crampton, Asst. Atty. Gen., Gilbert E. Andrews, William A. Friedlander, Attys., Tax Div., Dept. of Justice, Washington, D. C., for appellant; Jonathan L. Goldstein, U. S. Atty., Newark, N. J., of counsel.

Albert G. Besser, Bernard J. D'Avella, Jr., Hannoch, Weisman, Stern & Besser, Newark, N. J., for appellee.

Before SEITZ, Chief Judge, and ROSENN and GARTH, Circuit Judges.

OPINION OF THE COURT

SEITZ, Chief Judge.

The defendant, United States, appeals from an adverse judgment of the district court which held that the plaintiff taxpayer was entitled to treat its gain on the sale of certain industrial real estate as capital gains.

The essential facts as found by the district court are as follows: William J. Bigley, president and sole shareholder of the plaintiff, Jersey Land and Development Corporation ("Jersey Land"...

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