Blumenfeld Enterprises, Inc. v. Commissioner of Internal Revenue
This text of 232 F.2d 396 (Blumenfeld Enterprises, Inc. v. Commissioner of Internal Revenue) is published on Counsel Stack Legal Research, covering Court of Appeals for the Ninth Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Opinion
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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232 F.2d 396, Counsel Stack Legal Research, https://law.counselstack.com/opinion/blumenfeld-enterprises-inc-v-commissioner-of-internal-revenue-ca9-1956.