Legal Opinion
Leonard Lundgren and Evelyn Lundgren v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided April 14, 1967No. 20897_1PublishedCited by 37 opinions
1Opinion of the Court
MADDEN, Judge:
This is an appeal from a decision of the Tax Court affirming a determination of the Commissioner of Internal Revenue which denied a deduction claimed as a business bad debt under section 166 of the Internal Revenue Code of 1954. Leonard Lundgren (hereinafter referred to as petitioner) and Evelyn R. Lundgren are husband and wife. Evelyn is a party to the proceedings only because the Lundgrens filed a-joint income tax return for the year involved.
There is no controversy concerning the facts. We recite them substantially as set out in the respondent’s brief.
Petitioner has been…
2Cases cited9 opinions
- Higgins v. CommissionerSupreme Court of the United States · 1941
- Whipple v. CommissionerSupreme Court of the United States · 1963
- Clement L. Hirsch v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1963
- George P. Weddle and Bertha R. (Terris) Weddle v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1963
- Wilshire & West. Sandwiches v. Commissioner of Int. R.Court of Appeals for the Ninth Circuit · 1949
4 more not listed; retrieve them via the Exa API.
3Cited by37 opinions
- Estate of Charles T. Franklin, Deceased v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1976
- Audrey M. Thompson, Florence Ain & Gregory Ain, Dorothy E. Kahan & Robert Kahan, Nana Berman & William Berman v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1980
- A. R. Lantz Co., Inc. v. United StatesCourt of Appeals for the Ninth Circuit · 1970
- John Manocchio v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1983
- Georgia-Pacific Corp. v. CommissionerUnited States Tax Court · 1975
32 more not listed; retrieve them via the Exa API.