Legal Opinion
Blum v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided February 9, 1943No. 54PublishedCited by 14 opinions
1Opinion of the Court
AUGUSTUS N. HAND, Circuit Judge.
The Commissioner of Internal Revenue assessed a deficiency of $1,638.10 in the income tax of Aaron Blum for the year 1936. In 1940 the taxpayer filed a petition with the Board of Tax Appeals for a redetermination of the deficiency found by the Commissioner. By order of January 17, 1942, the Board approved the determination of the Commissioner and the taxpayer has appealed from the decision of the Board.
The sole question before us on this appeal is whether the taxpayer is entitled to an ordinary or to only a capital loss deduction because of his disposition of…
2Cases cited6 opinions
- Helvering v. HammelSupreme Court of the United States · 1941
- Electro-Chemical Engraving Co. v. CommissionerSupreme Court of the United States · 1941
- Commissioner of Internal Revenue v. McCarthyCourt of Appeals for the Seventh Circuit · 1942
- Commissioner of Internal Revenue v. HoffmanCourt of Appeals for the Second Circuit · 1941
- Commissioner of Internal Revenue v. GreenCourt of Appeals for the Third Circuit · 1942
1 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Freeland v. CommissionerUnited States Tax Court · 1980
- La Rue v. CommissionerUnited States Tax Court · 1988
- James W. Yarbro and Mary E. Yarbro v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Fifth Circuit · 1984
- Helvering v. GordonCourt of Appeals for the Fourth Circuit · 1943
- Colonnade Condominium, Inc. v. CommissionerUnited States Tax Court · 1988
9 more not listed; retrieve them via the Exa API.