Legal Opinion
James M. Kemper v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided July 10, 1959No. 16108_1PublishedCited by 30 opinions
1Opinion of the Court
VOGEL, Circuit Judge.
James M. Kemper, petitioner herein, seeks review of a decision of the Tax Court of the United States whereby the Tax Court upheld a deficiency in Kemp-er’s income tax in the amount of $10,-300.35 for the year 1954. Jurisdiction is invoked under § 7482(a), I.R.C., 26 U.S. C.A. (I.R.C.1954) § 7482(a). The findings of fact and opinion of the Tax Court are reported in 30 T.C. 546. The basic issue is whether the Tax Court committed error in denying petitioner a casualty loss deduction of $12,500.00 under § 165 (c)(3) of the Internal Revenue Code of 1954 by reason of the loss…
2Cases cited7 opinions
- United States v. United States Gypsum Co.Supreme Court of the United States · 1948
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Interstate Transit Lines v. CommissionerSupreme Court of the United States · 1943
- Grace Bros. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1949
2 more not listed; retrieve them via the Exa API.
3Cited by30 opinions
- Irving Sachs v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1960
- John Factor v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1960
- Peter Vaira and Mary L. Vaira v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1971
- Albert Schoenberg v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1962
- Estate of Craig M. Smith, Deceased, Ruth E. Smith v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
25 more not listed; retrieve them via the Exa API.