Legal Opinion
Diller v. Commissioner
Court of Appeals for the Ninth Circuit
Decided June 28, 1937No. 8320PublishedCited by 6 opinions
1Opinion of the Court
MATHEWS, Circuit Judge.
In his income tax return for 1927, petitioner claimed a deduction for bad debts in the amount of $34,404.74. The debts in question were represented by promissory notes owned and held by petitioner. Respondent, the Commissioner of Internal Revenue, disallowed the deduction and, in consequence of such disallowance, determined that there was a deficiency of $3,656.39 in respect of petitioner’s income tax for 1927, and so notified petitioner, who thereupon petitioned the Board of Tax Appeals for redetermination of the alleged deficiency. Thereafter petitioner filed with the…
2Cases cited5 opinions
- Doernbecher Mfg. Co. v. Commissioner of Internal Rev.Court of Appeals for the Ninth Circuit · 1935
- Anderson v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1935
- Belridge Oil Co. v. HelveringCourt of Appeals for the Ninth Circuit · 1934
- Eaton v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1935
- Fulton Oil Co. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1936
3Cited by6 opinions
- Von's Inv. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1937
- Kelleher v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1938
- Aronson v. CommissionerCourt of Appeals for the Ninth Circuit · 1938
- Commissioner v. Stinchfield's EstateCourt of Appeals for the Ninth Circuit · 1947
- E. Wagner & Son v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1937
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