Legal Opinion
Herbert G. Whyte v. Commissioner of Internal Revenue
Court of Appeals for the Seventh Circuit
Decided July 19, 1988No. 87-2687PublishedCited by 7 opinions
1Opinion of the Court
FLAUM, Circuit Judge.
The United States Tax Court entered judgment against Herbert G. Whyte for underpaying his federal income tax for the taxable years of 1976-78. The Tax Court also upheld the imposition of fraud penalties for these years. Whyte appeals, arguing that the Tax Court erred in not permitting him to carry forward an unreported foreign expropriation loss incurred in 1975 to offset his income tax deficiencies in 1976-78. We affirm.
I
Whyte, a Jamaican citizen, holds a number of degrees in engineering and has been a lawful resident of the United States since 1969. From 1972-74 he…
2Cases cited10 opinions
- John H. Young and Carolyn J. Young v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1986
- United States v. Foster Lumber Co.Supreme Court of the United States · 1976
- Valdes v. CommissionerUnited States Tax Court · 1973
- United States v. Herbert G. WhyteCourt of Appeals for the Seventh Circuit · 1983
- Leslie E. Hintz v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1983
5 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Rodriguez v. Comm'rUnited States Tax Court · 2009
- Sandra Slavin v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1991
- Elizabeth J. Bartlett, as of the Estate of Charles E. Grimes, Deceased v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1991
- Aazami v. CommissionerUnited States Tax Court · 1993
- Garcia v. Comm'rUnited States Tax Court · 2012
2 more not listed; retrieve them via the Exa API.