Legal Opinion
Bartlett v. Commissioner
Court of Appeals for the Fourth Circuit
Decided September 6, 1940No. 4624PublishedCited by 13 opinions
1Opinion of the Court
DOBIE, Circuit Judge.
This is a petition to review a decision of the United States Board of Tax Appeals (hereinafter called the Board), which re*636determined a deficiency in the petitioners’ income tax liability for the year 1935.
The petitioners, J. Kemp Bartlett and his wife, Mary D. Bartlett, filed a joint income tax return for the year 1935 with the Collector of Internal Revenue for Baltimore, Maryland. They deducted from the gross income for 1935 the amount of $4,800, alleged to represent a loss resulting from the worthlessness of Mrs. Bartlett’s 120 shares of stock of the Baltimore Trust…
2Cases cited34 opinions
- Consolidated Edison Co. v. National Labor Relations BoardSupreme Court of the United States · 1938
- Welch v. HelveringSupreme Court of the United States · 1933
- Old Colony Trust Co. v. CommissionerSupreme Court of the United States · 1929
- Lucas v. American Code Co.Supreme Court of the United States · 1930
- United States v. S. S. White Dental Manufacturing Co.Supreme Court of the United States · 1927
29 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Mahler v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1941
- San Joaquin Brick Co. v. Commissioner of Int. Rev.Court of Appeals for the Ninth Circuit · 1942
- Rosenthal v. HelveringCourt of Appeals for the Second Circuit · 1941
- Helvering v. SmithCourt of Appeals for the Fourth Circuit · 1942
- F. E. Meyer v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1957
8 more not listed; retrieve them via the Exa API.