Legal Opinion
Sofie Eger v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided April 16, 1968No. 299, Docket 31260PublishedCited by 15 opinions
1Opinion of the Court
J. JOSEPH SMITH, Circuit Judge:
This is a petition to review, pursuant to section 7482 of the Internal Revenue Code of 1954, a decision of the Tax Court, Theodore Tannenwald, Jr., Judge, T.C. Memo 1966-192, assessing income tax liabilities against the petitioner ** for the years 1958, 1959 and 1960. The Tax Court held that the taxpayer was not entitled in 1961 to a deduction from regular income for her loss on the sale or exchange of stock issued by Windmill Food Stores of Hewlett, Inc. (herein Hewlett) under section 1244 of the Code. 1 Since the deduction was held invalid, the net operating…
2Cases cited6 opinions
- Morgan v. CommissionerUnited States Tax Court · 1966
- Warner v. CommissionerUnited States Tax Court · 1967
- Lamkin v. Baldwin & Lamkin Manufacturing Co.Supreme Court of Connecticut · 1899
- Preis v. Eversharp, Inc.District Court, E.D. New York · 1957
- Shapiro v. CommissionerUnited States Tax Court · 1966
1 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Pierre Godart and Suzanne Godart v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1970
- Mance T. Spillers and Mary J. Spillers v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1969
- James A. And Audrey J. Warner v. Commissioner of Internal Revenue, Jerrie D. And Leta J. Schooley v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1968
- John H. Rickey and Lorraine C. Rickey v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1974
- Henry A. Childs and Carol M. Childs v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1969
10 more not listed; retrieve them via the Exa API.