ANAHMA REALTY CORP.

v.

BURNET, COMMISSIONER OF INTERNAL REVENUE

Citator

Cited By

• Landerman v. Commissioner OF Internal Revenue, 454 F.2d 338 (7th Cir. 1971)
  …nterprises, Inc. v. Commissioner of Internal Revenue, 232 F. 2d 396 (9th Cir. 1956), affirming 23 TC 665 (1955) ; and Anahma Realty Corp. v. Commissioner of Internal Revenue, 42 F. 2d 128 (2nd Cir. 1930), cert, denied, Anahma Realty Corp. v. Burnet, 282 U.S. 854, 51 S.Ct. 31, 75 L.Ed. 756 (1930); Manning v. Commissioner of Internal Revenue, 7 BTA 286 (1927); Eysenbach v. Commissioner of Internal Revenue, 10 BTA 716 (1928); Spinks Realty Co. v. Burnet, 61 App.D.C. 321, 62 F. 2d 860 (1932); Smith Real Estate…
• Owens v. Commissioner of Internal Revenue, 125 F.2d 210 (10th Cir. 1942)
  …ther as business expense or a loss. First Nat. Bank in Wichita v. Commissioner, 10 Cir., 46 F. 2d 283; Newark Milk & Cream Co. v. Commissioner, 3 Cir., 34 F. 2d 854; Anahma Realty Corporation v. Commissioner, 2 Cir., 42 F. 2d 128, certiorari denied 282 U.S. 854, 51 S.Ct. 31, 75 L.Ed. 756; King Amusement Co. v. Commissioner, 6 Cir., 44 F. 2d 709, certiorari denied 282 U.S. 900, 51 S.Ct. 212, 75 L.Ed. 792; Athol Mfg. Co. v. Commissioner, 1 Cir., 54 F. 2d 230; Newspaper Printing Co. v. Commissioner, 3 Cir., 5…
• Smith Real Est. Co. v. Page (D.R.I. 1932)
  …unnecessary appeal. In part only has my anticipation been fulfilled; certiorari having been denied by the Supreme Court in the only ease involving the question as yet presented to it. Anahma Realty Corp. v. Burnet, Commissioner of Internal Revenue, 282 U. S. 854, 51 S. Ct. 31, 75 L. Ed. 756. The plaintiff has contended with considerable force that finder article 142 of¡ Regulations 65 and Regulations 69 the lessor would clearly have been entitled to take such deduction if the buildings had first been demol…