Blumenfeld Enterprises, Inc. v. Commissioner of Internal Revenue

U.S. Court of Appeals for the Ninth Circuit April 13, 1956

Blumenfeld Enterprises, Inc. v. Commissioner of Internal Revenue, 232 F.2d 396 (9th Cir. 1956)

Opinion

PER CURIAM.

This case is here on appeal from a decision of the Tax Court determining that appellant taxpayer did not sustain loss on the voluntary demolition of a theatre building, under § 23(f) of the Internal Revenue Code of 1939, 26 U.S.C.A. § 23(f).

The decision is affirmed on the grounds and for the reasons given in the Tax Court’s opinion, reported at 23 T.C. 665.

Reference

Full Case Name: BLUMENFELD ENTERPRISES, Inc., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Cited By: 18 cases
Status: Published