Legal Opinion
Walter E. Ditmars and Jennie J. Ditmars v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided April 13, 1962No. 216, Docket 27245PublishedCited by 32 opinions
1Opinion of the Court
FRIENDLY, Circuit Judge.
From 1932 to 1938 Walter E. Ditmars (sometimes hereafter “the taxpayer”) acted as a stock broker, financial adviser, and speculator. After 1938 he served Gray Manufacturing Company (formerly Gray Telephone Pay Station Company and hereafter “Gray”), first as president and later as a consultant. The instant controversy relates to deductions for 1955 and 1956 which Ditmars asserts to relate to the profit-making and the Commissioner to the personal side of his life.
We begin the history in 1932, because in that year May M. Johnson, Ditmars’ mother-in-law, became sole…
2Cases cited31 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Helvering v. TaylorSupreme Court of the United States · 1935
- Commissioner v. HeiningerSupreme Court of the United States · 1943
- Higgins v. CommissionerSupreme Court of the United States · 1941
26 more not listed; retrieve them via the Exa API.
3Cited by32 opinions
- Primuth v. CommissionerUnited States Tax Court · 1970
- Commissioner of Internal Revenue v. José FerrerCourt of Appeals for the Second Circuit · 1962
- Bisbee-Baldwin Corporation v. Laurie E. Tomlinson, District Director of Internal Revenue for the District of FloridaCourt of Appeals for the Fifth Circuit · 1963
- Estate of Joseph P. Morgan, Deceased and Margaret Koehler Morgan, Surviving Spouse v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1964
- Arthur Kurlan and Marilyn Kurlan v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Arthur Kurlan and Marilyn KurlanCourt of Appeals for the Second Circuit · 1965
27 more not listed; retrieve them via the Exa API.