Commissioner of Internal Revenue v. Lawrence Operating Co.

Second Circuit

Commissioner of Internal Revenue v. Lawrence Operating Co.

152 F.2d 938

CourtCourt of Appeals for the Second Circuit

DecidedNovember 7, 1945

DocketNo. 48

StatusPublished

Cited by2 cases

This text of 152 F.2d 938 (Commissioner of Internal Revenue v. Lawrence Operating Co.) is published on Counsel Stack Legal Research, covering Court of Appeals for the Second Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

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Commissioner of Internal Revenue v. Lawrence Operating Co., 152 F.2d 938 (2d Cir. 1945).

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Opinion

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.

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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.

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152 F.2d 938, Counsel Stack Legal Research, https://law.counselstack.com/opinion/commissioner-of-internal-revenue-v-lawrence-operating-co-ca2-1945.

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