Legal Opinion
United States v. H. F. Keeler and Alice H. Keeler, His Wife
Court of Appeals for the Ninth Circuit
Decided October 26, 1962No. 17359PublishedCited by 24 opinions
1Opinion of the Court
MURRAY, District Judge.
H. F. Keeler (hereinafter referred to as the taxpayer) and his wife, Alice H. Keeler, 1 brought this action in the district court to recover income taxes paid by them for the year 1955 as a result of the refusal of the Commissioner of Internal Revenue to allow in full certain losses as deductions in the computation of their income. The case was tried in the district court before a jury,- and the district court directed a verdict allowing taxpayer a deduction of $88,--588.90 in full as a business bad debt under the provisions of § 166 of Title 26, U.S.C.A. The district…
2Cases cited44 opinions
- Brown v. AllenSupreme Court of the United States · 1953
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Higgins v. CommissionerSupreme Court of the United States · 1941
- Spring City Foundry Co. v. CommissionerSupreme Court of the United States · 1934
- Interstate Transit Lines v. CommissionerSupreme Court of the United States · 1943
39 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- David Dewees and Anne Dewees v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1989
- Groetzinger v. CommissionerUnited States Tax Court · 1984
- Ditunno v. CommissionerUnited States Tax Court · 1983
- Leonard Lundgren and Evelyn Lundgren v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1967
- Siple v. CommissionerUnited States Tax Court · 1970
19 more not listed; retrieve them via the Exa API.