Legal Opinion
Lynn R. Brodrick, Director of Internal Revenue for the District of Kansas v. A. L. Derby and Ida E. Derby
Court of Appeals for the Tenth Circuit
Decided August 3, 1956No. 5225_1PublishedCited by 14 opinions
1Opinion of the Court
BRATTON, Chief Judge.
This was an action instituted by A. L. Derby and his wife, Ida E. Derby, against Lynn R. Brodrick, Collector of Internal Revenue for the District of Kansas, to recover amounts paid as additional income taxes together with interest thereon for the taxable years 1948 and 1949. In their joint income tax returns for such years, A. L. Derby and Ida E. Derby claimed deductions from gross income for losses sustained in connection with certain harness horse raising and racing operations. The Commissioner of Internal Revenue disallowed the deductions and imposed resulting…
2Cases cited5 opinions
- Berry v. United StatesSupreme Court of the United States · 1941
- Thacher v. LoweDistrict Court, S.D. New York · 1922
- Deering v. BlairCourt of Appeals for the D.C. Circuit · 1928
- Farish v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1939
- Jesse W. Franks Central States Fire Insurance Company Springfield Fire & Marine Insurance Company v. Groendyke Transport, Inc.Court of Appeals for the Tenth Circuit · 1956
3Cited by14 opinions
- Zelinger v. Uvalde Rock Asphalt Co.Court of Appeals for the Tenth Circuit · 1963
- Commercial Standard Insurance Company v. F. L. Feaster, Doing Business as Feaster Trucking ServiceCourt of Appeals for the Tenth Circuit · 1958
- The Mutual Life Insurance Company of New York, a Corporation v. Ruth K. BohlmanCourt of Appeals for the Tenth Circuit · 1964
- Black, Sivalls & Bryson, Inc. v. Keystone Steel Fabrication, Inc.Court of Appeals for the Tenth Circuit · 1978
- Charla Gates Cannon v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1992
9 more not listed; retrieve them via the Exa API.