BLUMENFELD ENTERPRISES, INC., PETITIONER,
v.
COMMISSIONER OF INTERNAL REVENUE, RESPONDENT
BLUMENFELD ENTERPRISES, INC., PETITIONER,
COMMISSIONER OF INTERNAL REVENUE, RESPONDENT
232 F.2d 396
United States Court of Appeals for the Ninth Circuit (1956)
Positive Treatment
Cited by 8 cases
Opinion of the Court
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.
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Landerman v. Commissioner OF Internal Revenue, 454 F.2d 338 (7th Cir. 1971)
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Holder v. United States, 444 F.2d 1297 (5th Cir. 1971)
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