Legal Opinion
W. W. Windle Company v. Commissioner of Internal Revenue
Court of Appeals for the First Circuit
Decided January 21, 1977No. 76-1249PublishedCited by 71 opinions
1Opinion of the Court
LEVIN H. CAMPBELL, Circuit Judge.
W. W. Windle Co. (Windle) appeals from a March 6, 1976 decision of the Tax Court that there was “no deficiency in income tax due from, or overpayment due to, the petitioner [Windle] for the taxable year ended June 30, 1970.” Windle’s quarrel is not with the decision, which was favorable to it. Rather Windle seeks review of one finding made by the Tax Court in reaching its decision to the effect that some worthless stock represented a capital loss — a finding which, though unfavorable, was more than balanced out for the tax year in question by favorable…
2Cases cited20 opinions
- Commissioner v. SunnenSupreme Court of the United States · 1948
- United States v. Munsingwear, Inc.Supreme Court of the United States · 1950
- Corn Products Refining Co. v. CommissionerSupreme Court of the United States · 1956
- Electrical Fittings Corp. v. ThomasSupreme Court of the United States · 1939
- Partmar Corp. v. Paramount Pictures Theatres Corp.Supreme Court of the United States · 1954
15 more not listed; retrieve them via the Exa API.
3Cited by71 opinions
- Alltrade, Inc. v. Uniweld Products, Inc.Court of Appeals for the Ninth Circuit · 1991
- Clapp v. CommissionerCourt of Appeals for the Ninth Circuit · 1989
- Williams v. United States (In Re Williams)Court of Appeals for the First Circuit · 1998
- In the Matter of Roger Roy Larson and Joan Rosemary Larson, Debtors-AppellantsCourt of Appeals for the Seventh Circuit · 1988
- Miller v. CommissionerUnited States Tax Court · 1978
66 more not listed; retrieve them via the Exa API.