Legal Opinion
Hamlen v. United States
District Court, D. Massachusetts
Decided January 31, 1940No. 6954PublishedCited by 5 opinions
1Opinion of the Court
FORD, District Judge.
This is a suit to recover income taxes amounting to $7,785.55 with interest, assessed against the plaintiff for the calendar year of 1932.
The only question involved is whether the plaintiff sustained capital losses in this year as a result of the sale by her of certain shares of stock. The statute involved is the Revenue Act of 1932, Chapter 209, 47 Stat. 169, Section 23(e) (2), Section 101 (b) and Section 118(a), 26 U.S.C.A. §§ 23 (e) (2), 101 note, 118(a).
The facts, partly stipulated, are as follows :
1. The plaintiff in the year 1932 was the widow of one Thomas B.…
2Cases cited7 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Helvering v. TaylorSupreme Court of the United States · 1935
- Burnet v. HoustonSupreme Court of the United States · 1931
- Shoenberg v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1935
- Rand v. HelveringCourt of Appeals for the Eighth Circuit · 1935
2 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Callan v. Comm'rUnited States Tax Court · 1970
- Lieb v. CommissionerUnited States Tax Court · 1963
- Michigan Cab Co. v. KavanaghDistrict Court, E.D. Michigan · 1941
- Callan v. Comm'rUnited States Tax Court · 1970
- Lieb v. CommissionerUnited States Tax Court · 1963