Legal Opinion
Ruby Smith Stahl v. United States
Court of Appeals for the D.C. Circuit
Decided November 23, 1970No. 23179PublishedCited by 19 opinions
1Opinion of the Court
LEVENTHAL, Circuit Judge:
This ease comes on appeal by the Government from a judgment of the District Court 1 awarding $5,532 plus interest to a taxpayer in an action for refund of overpayment of federal income tax. Because we hold that on the disputed item taxpayer was entitled to take a deduction, for a loss on a transaction entered into for profit, we affirm.
I. The Facts
On April 12, 1962, Mrs. Ruby Smith Stahl, a widowed musician and music teacher, turned securities with a market value of approximately $210,000 over to Balogh & Co., a Washington securities firm. Under an agreement between…
2Cases cited20 opinions
- Commissioner v. Court Holding Co.Supreme Court of the United States · 1945
- Whipple v. CommissionerSupreme Court of the United States · 1963
- Putnam v. CommissionerSupreme Court of the United States · 1956
- Benjamin D. And Madeline Prentice Gilbert v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1957
- Byerlite Corporation v. Parker C. Williams, District Director of Internal Revenue, Eighteenth District of OhioCourt of Appeals for the Sixth Circuit · 1960
15 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- People v. SmithCalifornia Court of Appeal · 1984
- Walter W. Cruttenden and Fay T. Cruttenden v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1981
- Lemoge v. United StatesDistrict Court, N.D. California · 1974
- Joseph Lorch and Hannah Lorch v. Commissioner of Internal Revenue, Michael T. Harges and Janet G. Harges v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1979
- Michtom v. United StatesUnited States Court of Claims · 1978
14 more not listed; retrieve them via the Exa API.