Legal Opinion
Helvering v. Gordon
Court of Appeals for the Fourth Circuit
Decided April 2, 1943No. 5037PublishedCited by 19 opinions
1Opinion of the Court
SOPER, Circuit Judge.
This petition for review challenges a determination of the Board of Tax Appeals that Alice V. Gordon sustained a deductible loss in 1937 with respect to her interest in certain real estate in Pittsburgh, Pennsylvania, that became worthless in that year although her title thereto was not divested until 1940. Under § .23 (e) of the Revenue Act of 1936, Ch. 690, 49 Stat. 1648, 26 U.S.C.A.Int.Rev.Code § 23(e), deductions ape allowed in computing net income for losses of individuals if incurred in, any transaction entered into for profit though not connected with trade or…
2Cases cited20 opinions
- Lucas v. American Code Co.Supreme Court of the United States · 1930
- Helvering v. National Grocery Co.Supreme Court of the United States · 1938
- United States v. S. S. White Dental Manufacturing Co.Supreme Court of the United States · 1927
- Weiss v. WeinerSupreme Court of the United States · 1929
- Royal Packing Co. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1927
15 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- A. J. Industries, Inc. v. United StatesCourt of Appeals for the Ninth Circuit · 1974
- James W. Yarbro and Mary E. Yarbro v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Fifth Circuit · 1984
- Gulf Oil Corp. v. CommissionerUnited States Tax Court · 1986
- John C. Echols and Deanna O. Echols v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1991
- Bullard v. United StatesCourt of Appeals for the Second Circuit · 1944
14 more not listed; retrieve them via the Exa API.