U.S. Court of Appeals for the Third Circuit, 1953

Allegheny County Auto Mart, Inc. v. Commissioner of Internal Revenue

U.S. Court of Appeals for the Third Circuit · Decided December 29, 1953 · Maris, Goodrich, McLaughlin

208 F.2d 693; 45 A.F.T.R. (P-H) 7; 1953 U.S. App. LEXIS 4059 (Federal Reporter, Second Series)

Counsel

Samuel M. Rosenzweig, Pittsburgh, Pa., for appellant., Louise Foster, Washington, D. C. (H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack, Washington, D. C., on the brief), for appellee.

Cases that cite this one

4 later published cases cite this decision.

J. H. Baird Publishing Co. v. Commissioner (United States Tax Court 1962)
Federal National Mortgage Association, Appellant/cross-Appellee v. Commissioner of Internal Revenue, Appellee/cross-Appellant (D.C. Cir. 1990)
June Pinson Carlton and Charles T. Carlton, as Administrators of the Estate of Thad H. Carlton, and June Carlton v. United States (5th Cir. 1967)
Cowden v. Commissioner (United States Tax Court 1965)

This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.

Opinion

PER CURIAM.

This petition to review a decision of the Tax Court with respect to the petitioner’s 1948 income tax involves the purely factual question whether its purchase of premises 5820 Baum Boulevard, Pittsburgh, from Meyer Marcus and its contemporaneous sale to him of premises 5860 Baum Boulevard were separate transactions or were part of a single transaction. The Tax Court, in a memorandum opinion by Judge Murdock, found that “The disposition of 5860 and the acquisition of 5820 were parts of a single inseparable deal in which the petitioner transferred 5860 as a part of the consideration for 5820”. This finding has adequate support in the evidence and it compels the conclusion which the Tax Court reached that the petitioner did not realize a taxable loss on the disposition of 5860.

The decision of the Tax Court will be affirmed.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.