Legal Opinion
O. D. Bratton v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided December 10, 1954No. 12129PublishedCited by 25 opinions
1Opinion of the Court
STEWART, Circuit Judge.
This is a petition by the taxpayer to review a decision of the Tax Court as to his income tax liability for the year 1950. The sole question involved is whether the court erred in sustaining the Commissioner’s disallowance of a worthless debt deduction claimed by the petitioner in his return for that year.
The facts as found by the Tax Court may be summarized as follows:
The petitioner has been engaged in the lumber business in Memphis for many years, operating through various partnerships and corporations. In 1946 the petitioner, together with his son-in-law and others,…
2Cases cited13 opinions
- Spring City Foundry Co. v. CommissionerSupreme Court of the United States · 1934
- Eckert v. BurnetSupreme Court of the United States · 1931
- Helvering v. PriceSupreme Court of the United States · 1940
- Burnet v. WhitehouseSupreme Court of the United States · 1931
- Shiman v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1932
8 more not listed; retrieve them via the Exa API.
3Cited by25 opinions
- Santa Anita Consol., Inc. v. CommissionerUnited States Tax Court · 1968
- Vincent C. Giblin v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1955
- Bullock v. CommissionerUnited States Tax Court · 1956
- Roth Steel Tube Company v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1980
- Lidgerwood Manufacturing Co. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1956
20 more not listed; retrieve them via the Exa API.