Legal Opinion
Curry v. Commissioner
Court of Appeals for the Second Circuit
Decided February 3, 1941No. 10PublishedCited by 11 opinions
1Opinion of the Court
AUGUSTUS N. HAND, Circuit Judge.
The question before us is whether the petitioner Curry in computing his taxable income for the year 1933 was entitled to deduct $15,518.52 on account of a debt ascertained in that year to be worthless. The Board of Tax Appeals held that he was not entitled to such a deduction in 1933 because the debt had been ascertained to be worthless in 1932. We think that its decision was right and should be affirmed.
Reuben Barnett, who was a friend and the accountant of the taxpayer, suggested to him the idea of advancing money to the Leonard Advertising Corporation, of…
2Cases cited3 opinions
- Moore v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1939
- Herskovits v. CommissionerCourt of Appeals for the Second Circuit · 1940
- Person Const. Co. v. CommissionerCourt of Appeals for the Seventh Circuit · 1940
3Cited by11 opinions
- Minneapolis, St. Paul & Sault Ste. Marie Railroad v. United StatesUnited States Court of Claims · 1964
- Reading Co. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1942
- Mayer Tank Mfg. Co. v. CommissionerCourt of Appeals for the Second Circuit · 1942
- Paramount Liquor Company v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1957
- San Joaquin Brick Co. v. Commissioner of Int. Rev.Court of Appeals for the Ninth Circuit · 1942
6 more not listed; retrieve them via the Exa API.