Legal Opinion
Stranahan v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided June 27, 1930No. 5502PublishedCited by 42 opinions
1Opinion of the Court
MOORMAN, Circuit Judge.
This is a petition to review an order of redetermination entered by the Board of Tax Appeals assessing a deficiency in income taxes against the petitioner for the year 1921 in the amount of $61,744.19. The assessment was based upon disallowances of losses claimed to have been sustained on loans to Clarence E. Earle and to the Jeffery-DeWitt Company.
The Earle loan arose in this way: In 1920 Earle was carrying an account with a brokerage firm on the margin. Among the stocks which he had purchased was stock of the Owens Bottle Company. Earle borrowed securities from…
2Cases cited7 opinions
- Lucas v. American Code Co.Supreme Court of the United States · 1930
- Lucas v. Kansas City Structural Steel Co.Supreme Court of the United States · 1930
- Blair v. Oesterlein MacHine Co.Supreme Court of the United States · 1927
- Williamsport Wire Rope Co. v. United StatesSupreme Court of the United States · 1928
- Silberschein v. United StatesSupreme Court of the United States · 1924
2 more not listed; retrieve them via the Exa API.
3Cited by42 opinions
- Commissioner of Internal Revenue v. Liberty Bank & Trust Co.Court of Appeals for the Sixth Circuit · 1932
- Estate of Gardner v. CommissionerUnited States Tax Court · 1984
- Bullock v. CommissionerUnited States Tax Court · 1956
- O'Bryan Bros. v. COMMISSIONER OF INTERNAL REVENUECourt of Appeals for the Sixth Circuit · 1942
- Robert C. Wheeler, Wesley L. Wheeler, Howard E. Wheeler and Eugene M. Wheeler v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1957
37 more not listed; retrieve them via the Exa API.