Legal Opinion
Sabath v. Commissioner of Internal Revenue
Court of Appeals for the Seventh Circuit
Decided December 1, 1938No. 6565PublishedCited by 14 opinions
1Opinion of the Court
LINDLEY, District Judge.
Petitioner seeks to reverse a decision of the United States Board of Tax Appeals sustaining the commissioner’s determination of a deficiency in petitioner’s federal income tax for the year 1929, arising from the disallowance of deductions for bad debts and losses made by petitioner in his tax return for that year. The Board found that the taxpayer had failed to prove that the losses were sustained in 1929 or that the bad debts were ascertained by him in that year to have been uncollectable. The facts are not greatly in dispute, as they depend largely upon the testimony…
2Cases cited7 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- United States v. S. S. White Dental Manufacturing Co.Supreme Court of the United States · 1927
- Avery v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1927
- Jones v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1930
- Motter v. SmythCourt of Appeals for the Tenth Circuit · 1935
2 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- WF Young, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1941
- Reading Co. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1942
- Farmer v. CommissionerCourt of Appeals for the Tenth Circuit · 1942
- Boehm v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1945
- Mayer Tank Mfg. Co. v. CommissionerCourt of Appeals for the Second Circuit · 1942
9 more not listed; retrieve them via the Exa API.