Legal Opinion
Rendlen v. United States
District Court, E.D. Missouri
Decided October 1, 1959No. 58 C 280(2)PublishedCited by 2 opinions
1Opinion of the Court
HARPER, District Judge.
The plaintiffs are seeking a business bad debt deduction for alleged losses incurred in the year 1956. Caroline H. Rendlen is a party' only because she and her husband, Robert T. Rendlen, filed joint income tax returns. For convenience and clarity, Robert T. Rendlen is hereinafter referred to as taxpayer. Jurisdiction is conferred on this court under Section 1346(a) (1) of Title 28 of the United States Code.
Taxpayer was the owner of about 25 % of the stock-of the Rendlen Motor Company, although he testified that he owned 100% of .the stock during part of 1954 when an…
2Cases cited11 opinions
- Spring City Foundry Co. v. CommissionerSupreme Court of the United States · 1934
- Putnam v. CommissionerSupreme Court of the United States · 1956
- Burnet v. ClarkSupreme Court of the United States · 1932
- Commissioner of Internal Revenue v. SmithCourt of Appeals for the Second Circuit · 1953
- Edward Folker v. James W. Johnson, Individually and as a Former Collector of Internal RevenueCourt of Appeals for the Second Circuit · 1956
6 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Mangrum v. CommissionerUnited States Tax Court · 1960
- Niehaus v. CommissionerUnited States Tax Court · 1960