Legal Opinion
Helvering v. Hampton
Court of Appeals for the Ninth Circuit
Decided September 11, 1935No. 7315PublishedCited by 26 opinions
1Opinion of the Court
DENMAN, Circuit Judge.
The Commissioner of Internal Revenue, petitioner herein, seeks a review of that portion of an order of the United States Board of Tax Appeals which determined that there was no deficiency for the year 1922 in the income return of William E. Hampton, hereinafter called the taxpayer, former husband and joint tenant of the respondent. The Board’s determination was based on a deduction allowed in computing a net loss for the tax year 1921, carried forward into the year 1922.
The deduction was for the amount paid in settlement of 'a judgment against taxpayer and in favor of a…
2Cases cited7 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Kornhauser v. United StatesSupreme Court of the United States · 1928
- Miller v. Standard Nut Margarine Co. of Fla.Supreme Court of the United States · 1932
- Great Northern Ry. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1930
- Burroughs Bldg. Material Co. v. Com'r of Internal RevenueCourt of Appeals for the Second Circuit · 1931
2 more not listed; retrieve them via the Exa API.
3Cited by26 opinions
- Commissioner v. HeiningerSupreme Court of the United States · 1943
- National Brass Works, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1950
- Walter E. Ditmars and Jennie J. Ditmars v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1962
- Redwood Empire Sav. & Loan Asso. v. CommissionerUnited States Tax Court · 1977
- James E. Caldwell & Co. v. CommissionerUnited States Tax Court · 1955
21 more not listed; retrieve them via the Exa API.