Legal Opinion
Tricou v. Helvering
Court of Appeals for the Ninth Circuit
Decided December 18, 1933No. 7090PublishedCited by 12 opinions
1Opinion of the Court
WILBUR, Circuit Judge.
This is an appeal from a decision of the Board of Tax Appeals refusing to allow the petitioner to deduct from her income in 1923 a part of her net loss incurred in 1922, amounting to $236,736.82.
Petitioner sustained a capital loss of $319,387 in 1922 with reference to her interest in Hidalgo Land Securities Syndicate. She claims that as this loss resulted from the operation of a trade or business regularly carried on by her she thereby sustained a “net loss” for the year' 1922, within the meaning of section 204 of the Revenue Act of 1921 (42 Slat. 231), which she was…
2Cases cited19 opinions
- Burnet v. ClarkSupreme Court of the United States · 1932
- Burnet v. Commonwealth Improvement Co.Supreme Court of the United States · 1932
- Dalton v. BowersSupreme Court of the United States · 1932
- Hopkins v. BaconSupreme Court of the United States · 1930
- Norris v. JacksonSupreme Court of the United States · 1870
14 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Richards v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1936
- Commissioner of Internal Revenue v. BoeingCourt of Appeals for the Ninth Circuit · 1939
- Bank of California v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1943
- Helvering v. HamptonCourt of Appeals for the Ninth Circuit · 1935
- Helvering v. WardCourt of Appeals for the Eighth Circuit · 1935
7 more not listed; retrieve them via the Exa API.