Legal Opinion
Lambert v. Commissioner
Court of Appeals for the Tenth Circuit
Decided December 19, 1939No. 1928PublishedCited by 13 opinions
1Opinion of the Court
PHILLIPS, Circuit Judge.
This is a petition to review a decision of the Board of Tax Appeals involving income taxes of Isaac E. and Allison O. Lambert for the year 1934.
It is presented here on the findings- of the Board which reflect these facts: During the years 1930 and 1931, Isaac E. Lambert acquired 100 shares of preferred stock of the Orpheum Circuit Company at a cost of $6,700, which he still owns. On January 27, 1933, the Orpheum Circuit Company filed a voluntary petition in bankruptcy and a receiver was appointed. Its stock was removed from the New York Stock Exchange on June 20, 1933.…
2Cases cited13 opinions
- United States v. S. S. White Dental Manufacturing Co.Supreme Court of the United States · 1927
- Royal Packing Co. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1927
- De Loss v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1928
- Nicholson v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1937
- Gowen v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1933
8 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Mahler v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1941
- Belser v. COMMISSIONER OF INTERNAL REVENUECourt of Appeals for the Fourth Circuit · 1949
- Leicht v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1943
- Helvering v. GordonCourt of Appeals for the Fourth Circuit · 1943
- AR Jones Oil & O. Co. v. Commissioner of Internal Rev.Court of Appeals for the Tenth Circuit · 1940
8 more not listed; retrieve them via the Exa API.