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

Blumenfeld Enterprises, Inc. v. Commissioner of Internal Revenue

Blumenfeld Enterprises, Inc. v. Commissioner of Internal Revenue
U.S. Court of Appeals for the Ninth Circuit · Decided April 13, 1956 · Healy, Lemmon, Fee
232 F.2d 396 (Federal Reporter, Second Series)

Blumenfeld Enterprises, Inc. v. Commissioner of Internal Revenue

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.

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

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