Legal Opinion
Rosing v. Corwin
Court of Appeals for the Second Circuit
Decided March 1, 1937No. 193PublishedCited by 11 opinions
1Opinion of the Court
MANTON, Circuit Judge.
In his income tax return for 1929, appellant deducted $2,900 as a worthless debt owed him by the American Illuminating Company, and $9,000 representing his stock investment in that company which is claimed to have become worthless in 1929. *416The Commissioner allowed the former deduction and disallowed the deduction for worthless stock. The tax was paid under protest, and this' suit followed. It was tried to a jury and at the conclusion of appellant’s case a verdict was directed against him. The deduction for worthless stock was the only item in dispute.
The American…
2Cases cited6 opinions
- De Loss v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1928
- Dresser v. United StatesUnited States Court of Claims · 1932
- Gowen v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1933
- Squier v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1933
- Little v. HelveringCourt of Appeals for the Eighth Circuit · 1935
1 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Jones v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1939
- Dunbar v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1941
- AR Jones Oil & O. Co. v. Commissioner of Internal Rev.Court of Appeals for the Tenth Circuit · 1940
- Rassieur v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1942
- Fairbanks, Morse & Co. v. HarrisonDistrict Court, N.D. Illinois · 1945
6 more not listed; retrieve them via the Exa API.