Legal Opinion
Sweet v. Commissioner
Court of Appeals for the First Circuit
Decided May 29, 1941No. 3676PublishedCited by 15 opinions
1Opinion of the Court
MAGRUDER, Circuit Judge.
This is an unusual petition, wherein the taxpayers have taken heart from a recent decision of the Supreme Court and seek to reopen an old tax case which was decided against them in 1939. Able briefs have been filed in favor oí and in opposition to the petition.
In their joint return for the calendar year 1933 the petitioner Maude W. Sweet and her husband, since deceased, deducted the net losses sustained by the wife upon sales and exchanges of noncapital assets in the taxable year from the net gains of the *78husband upon like sales and exchanges. The Commissioner…
2Cases cited19 opinions
- Old Colony Trust Co. v. CommissionerSupreme Court of the United States · 1929
- Borden's Farm Products Co. v. BaldwinSupreme Court of the United States · 1934
- John Simmons Co. v. Grier Brothers Co.Supreme Court of the United States · 1922
- Neuberger v. CommissionerSupreme Court of the United States · 1940
- Helvering v. JanneySupreme Court of the United States · 1940
14 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Josephine C. Toscano AKA Josephine C. Zelasko v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1971
- Bessie Lasky and Jesse L. Lasky v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1956
- Denholm & McKay Co. v. Commissioner of Int. Rev.Court of Appeals for the First Circuit · 1942
- Commissioner of Internal Revenue v. Smith Paper, Inc.Court of Appeals for the First Circuit · 1955
- Hanover Insurance Company v. United StatesCourt of Appeals for the First Circuit · 1989
10 more not listed; retrieve them via the Exa API.