Legal Opinion
Washburn v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided August 11, 1931No. 8886PublishedCited by 55 opinions
1Opinion of the Court
KENYON, Circuit Judge.
This appeal is from a decision of the Board of Tax Appeals (hereinafter designated the Board) holding that petitioner was not entitled to a deduction on his income tax for 1923, based on a loss sustained in 1922, for the reason that the same did not result from the operation of any trade or business regularly carried on by petitioner. The facts are these:
From 1880 until 1921 petitioner was a lawyer engaged in the active practice of his profession at Duluth, Minn. While practicing law, he organized a number of corporations and enterprises. In 1911 he retired from such…
2Cases cited20 opinions
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- Great Northern Railway Co. v. Merchants Elevator Co.Supreme Court of the United States · 1922
- Von Baumbach v. Sargent Land Co.Supreme Court of the United States · 1917
- United States v. Emery, Bird, Thayer Realty Co.Supreme Court of the United States · 1915
- McCoach v. Minehill & Schuylkill Haven RailroadSupreme Court of the United States · 1913
15 more not listed; retrieve them via the Exa API.
3Cited by55 opinions
- Higgins v. CommissionerSupreme Court of the United States · 1941
- Whipple v. CommissionerSupreme Court of the United States · 1963
- Millsap v. CommissionerUnited States Tax Court · 1966
- John M. Trent and Lisa M. Trent v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1961
- Boissevain v. CommissionerUnited States Tax Court · 1951
50 more not listed; retrieve them via the Exa API.