Legal Opinion
Morton v. Commissioner of Internal Revenue
Court of Appeals for the Fourth Circuit
Decided June 12, 1939No. 4433PublishedCited by 4 opinions
1Opinion of the Court
NORTHCOTT, Circuit Judge.'
This is a petition to review a decision of the United States Board of Tax Appeals involving income taxes of the petitioner in the sum of $1,057.71 for the fiscal year ending March 31, 1934. The decision of the Board is reported in 38 B. T. A. 534.
The facts, as to which there is little or no dispute, as found by the Board are as follows:
The taxpayer filed his income tax return on a fiscal year basis ending March 31, 1934, and for that year claimed a loss of $17,250, resulting from the foreclosure and sale of certain real estate, known as the Trentwood farm, in which…
2Cases cited6 opinions
- United States v. AndersonSupreme Court of the United States · 1926
- American National Co. v. United StatesSupreme Court of the United States · 1927
- Ewing Thomas Converting Co. v. McCaughnCourt of Appeals for the Third Circuit · 1930
- Consolidated Tea Co. v. BowersDistrict Court, S.D. New York · 1927
- Niagara Share Corp. v. CommissionerCourt of Appeals for the Fourth Circuit · 1936
1 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Boehm v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1945
- Great Plains Gasification Assocs. v. Comm'rUnited States Tax Court · 2006
- GRANGER v. COMMISSIONERUnited States Tax Court · 1978
- Kirkpatrick v. CommissionerUnited States Tax Court · 1944