Legal Opinion
Dresser v. United States
United States Court of Claims
Decided January 18, 1932No. H-362PublishedCited by 50 opinions
1Opinion of the Court
LITTLETON, Judge.
There are five issues in this ease. The first four are all substantially the same, and are whether tho decedent sustained deductible losses in 1918 and 1919 upon the acquisition by him in these years of certain shares of stock of the East Providenco Water Company, the Nitrogen Products Company, the Nitrogen Corporation, and the Erie Specialty Company. The fifth question is whether the decedent was entitled to a deduction of $243,-579.33, or any other amount, for the calendar year 1919 as a loss on 7,500 shares of common stock of Clarence Whitman & Co., Inc., resulting from…
Also in this document: Dissent.
2Cases cited4 opinions
- Lucas v. American Code Co.Supreme Court of the United States · 1930
- Lewellyn v. Electric Reduction Co.Supreme Court of the United States · 1927
- New York Life Insurance v. EdwardsSupreme Court of the United States · 1926
- Stephenson v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1930
3Cited by50 opinions
- Helvering v. National Grocery Co.Supreme Court of the United States · 1938
- Rice's Toyota World, Inc. v. CommissionerUnited States Tax Court · 1983
- Morton v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1940
- Karl F. Knetsch and Eva Fay Knetsch v. The United StatesUnited States Court of Claims · 1965
- A. Giurlani & Bro. v. Com'r of Int. Rev.Court of Appeals for the Ninth Circuit · 1941
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