Legal Opinion
A. S. Genecov and Wife, Hilda Genecov v. United States
Court of Appeals for the Fifth Circuit
Decided June 11, 1969No. 26139_1PublishedCited by 23 opinions
1Opinion of the Court
COLEMAN, Circuit Judge:
The Internal Revenue Service determined a deficiency in the income tax of the taxpayers, Mr. and Mrs. A. S. Genecov, of Tyler, Texas, in the amount of $4,499.80 for the calendar year 1963. .The deficiency was paid and suit was filed to recover it. The primary issue was whether certain stock became worthless in 1963, entitling the taxpayers to a deduction for a capital loss. The case was tried to the District Court, without a jury. The Court held that the stock became worthless in earlier years and the taxpayers were thus not entitled to recover. We affirm.
The dispute…
2Cases cited18 opinions
- Lucas v. American Code Co.Supreme Court of the United States · 1930
- Boehm v. CommissionerSupreme Court of the United States · 1945
- Dresser v. United StatesUnited States Court of Claims · 1932
- Mahler v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1941
- Commissioner of Internal Revenue v. Hyman H. Berghash and Rose Berghash, Commissioner of Internal Revenue v. Delavan-Bailey Drug Co., Inc.Court of Appeals for the Second Circuit · 1966
13 more not listed; retrieve them via the Exa API.
3Cited by23 opinions
- E. Keith Owens v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1977
- Kind v. CommissionerUnited States Tax Court · 1970
- Breech v. United StatesCourt of Appeals for the Ninth Circuit · 1971
- Pittsburgh Realty Inv. Trust v. CommissionerUnited States Tax Court · 1976
- United States v. DavenportDistrict Court, W.D. Oklahoma · 2005
18 more not listed; retrieve them via the Exa API.