Landau v. Commissioner
United States Tax Court
Deduction -- Loss -- Mortgage Pool -- Partnership, Corporation, or Trust. -- The petitioner has not shown that the mortgage pool was a trust rather than a partnership, as determined by the Commissioner, or rather than an association taxable as a corporation, or that it sustained a loss on the investment in the mortgage pool which was deductible in 1948 in an amount greater than that allowed by the Commissioner.
1Opinion of the Court
Estate of Philip Landau, Deceased, Herbert Landau and Sidney Landau, Executors, v. Commissioner of Internal Revenue, Respondent
Landau v. Commissioner
Docket No. 40824
United States Tax Court
21 T.C. 727; 1954 U.S. Tax Ct. LEXIS 293;
February 18, 1954, Promulgated
Decision will be entered for the respondent.
Deduction -- Loss -- Mortgage Pool -- Partnership, Corporation, or Trust. -- The petitioner has not shown that the mortgage pool was a trust rather than a partnership, as determined by the Commissioner, or rather than an association taxable as a corporation, or that it sustained a loss on the…
2Cases cited11 opinions
- Morrissey v. CommissionerSupreme Court of the United States · 1935
- Heiner v. MellonSupreme Court of the United States · 1938
- Main-Hammond Land Trust v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1952
- Letts v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1936
- Crabb v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1941
6 more not listed; retrieve them via the Exa API.