Legal Opinion
William P. Doyle and Crystal Gibson Doyle v. Commissioner of Internal Revenue
Court of Appeals for the Seventh Circuit
Decided March 10, 1961No. 13115PublishedCited by 11 opinions
1Opinion of the Court
HASTINGS, Chief Judge.
Petitioners 1 William P. Doyle and Crystal Gibson Doyle, his wife, ask us to review a decision of the Tax Court of the United States entered on June 20, 1960, Docket No. 69630. The memorandum findings of fact and opinion of the Tax Court are not officially reported.
The Tax Court held that petitioners were not entitled to deduct a loss of $14,-770.31 on the sale of certain shares of stocks and therefore had erroneously overstated long-term capital losses in that amount in their 1953 income tax return. Accordingly, an income tax deficiency for the year 1953 in the amount…
2Cases cited5 opinions
- Commissioner v. Court Holding Co.Supreme Court of the United States · 1945
- Higgins v. SmithSupreme Court of the United States · 1940
- Knetsch v. United StatesSupreme Court of the United States · 1960
- Griffiths v. CommissionerSupreme Court of the United States · 1939
- McCall v. AlexanderSupreme Court of South Carolina · 1908
3Cited by11 opinions
- Louis Buddy Yosha v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1988
- Smith v. CommissionerUnited States Tax Court · 1982
- Bridges v. CommissionerUnited States Tax Court · 1963
- Martin v. Orvis Bros. & Co.Appellate Court of Illinois · 1974
- Gino A. Speca and Vera Speca v. Commissioner of Internal Revenue, Joseph F. Madrigrano and Shirley M. Madrigrano v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1980
6 more not listed; retrieve them via the Exa API.