Legal Opinion
Bauer v. United States
United States Court of Claims
Decided December 3, 1958No. 105-55PublishedCited by 4 opinions
1Opinion of the Court
MADDEN, Judge.
The plaintiff sues to recover a part of the income taxes which she was required to pay for the year 1947. She claims that she incurred a loss in the sale of certain property in that year, and that the Government did not permit her to take as large a deduction as she was entitled to for the loss.
The property in question was a one-fourth undivided interest in 180 shares of stock in a corporation which owned an apartment building which it operated on a cooperative basis. Under this system of operation, the owner of an adequate number of shares in the corporation was entitled to a…
2Cases cited7 opinions
- Hazard v. CommissionerUnited States Tax Court · 1946
- Fackler v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1943
- Fackler v. CommissionerUnited States Board of Tax Appeals · 1941
- Garrett v. United StatesUnited States Court of Claims · 1954
- Crawford v. CommissionerUnited States Tax Court · 1951
2 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Curphey v. CommissionerUnited States Tax Court · 1980
- Union National Bank of Troy v. United StatesDistrict Court, N.D. New York · 1961
- McMahon v. State Tax CommissionOregon Tax Court · 1964
- Curphey v. CommissionerUnited States Tax Court · 1980