COMMISSIONER OF INTERNAL REVENUE
v.
LAWRENCE OPERATING CO.
COMMISSIONER OF INTERNAL REVENUE
LAWRENCE OPERATING CO.
152 F.2d 938
United States Court of Appeals for the Second Circuit (1945)
Positive Treatment
Cited by 6 cases
Opinion of the Court
PER CURIAM.
The parties agreed in the Tax Court, and do here, that the same issues are presented as were involved in Commissioner v. Le Roy, 152 F. 2d 936, the opinion in which is handed down herewith. It does not definitely appear whether this respondent’s vendor was a non-resident of the tax district in which the real estate was located but we may, and do, assume that to be so in view of the above mentioned agreement of the parties. The fact that this respondent reported its income for taxation on the accrual, instead of on the cash, basis is of no consequence.
Decision affirmed on the authority of Commissioner v. Le Roy, supra.
Cases With Similar Vibessemantic neighbors from the corpus
Citator
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Semmes Motors, Inc. v. Ford Motor Co., 429 F.2d 1197 (2d Cir. 1970)
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United States v. Diapulse Corp. OF Am., 457 F.2d 25 (2d Cir. 1972)
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Wyman-Gordon Co. v. Nat'l Labor Relations Bd., 397 F.2d 394 (1st Cir. 1968)
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- Commissioner of Internal Revenue v. Le Roy, 152 F.2d 936 (2d Cir. 1945)