Legal Opinion
Ramsay Scarlett and Company, Inc. v. Commissioner of Internal Revenue, Baltimore Stevedoring Company, Inc. v. Commissioner of Internal Revenue
Court of Appeals for the Fourth Circuit
Decided August 5, 1975No. 74-2000, 74-2001PublishedCited by 87 opinions
1Opinion of the Court
THOMSEN, Senior District Judge.
Taxpayers, Ramsay Scarlett and Company, Inc. (Ramsay) and Baltimore Stevedoring Company, Inc. (Stevedor-ing), appeal from a decision of the Tax Court denying the deduction in their respective corporate income tax returns for the calendar year 1965, of claimed theft losses resulting from embezzle-ments discovered during that year. The findings of fact contained in the opinion of the Tax Court, 61 T.C. 795, at 796-806, fully and fairly state the essential *787facts, and they may be briefly summarized here.
In September 1965 Ramsay and Steve-doring, which are owned and…
2Cases cited6 opinions
- Lucas v. American Code Co.Supreme Court of the United States · 1930
- Boehm v. CommissionerSupreme Court of the United States · 1945
- Ramsay Scarlett & Co. v. CommissionerUnited States Tax Court · 1974
- Parmelee Transportation Company v. The United StatesUnited States Court of Claims · 1965
- American Casualty Co. Of Reading, Pa. v. HowardCourt of Appeals for the Fourth Circuit · 1951
1 more not listed; retrieve them via the Exa API.
3Cited by87 opinions
- Hudock v. CommissionerUnited States Tax Court · 1975
- Edwin Christman Dawn and June Estelle Dawn v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1982
- Jeppsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1997
- Zinn v. United StatesDistrict Court, N.D. Ohio · 2012
- Viehweg v. CommissionerUnited States Tax Court · 1988
82 more not listed; retrieve them via the Exa API.