Legal Opinion
Commissioner v. Wiesler
Court of Appeals for the Sixth Circuit
Decided June 3, 1947No. 10381PublishedCited by 22 opinions
1Opinion of the Court
MILLER, Circuit Judge.
The Commissioner of Internal Revenue • seeks a review of decisions of The Tax Court of the United States which in effect permitted the respondent taxpayer, Norbert H. Wiesler, in making income tax returns, to deduct as an expense under Section 23(a) of the Internal Revenue Code, 26 U.S.C.A. Int.Rev.Code, § 23(a), amounts, equivalent to dividends, charged to him on shares of stock borrowed for making delivery on short sales of said stock.
The stipulated facts are set out in detail in the findings of fact and opinion of the Tax Court in Wiesler v. Commissioner, 6 T.C. 1148.…
2Cases cited18 opinions
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Dobson v. CommissionerSupreme Court of the United States · 1944
- Trust Under the Will of Bingham v. CommissionerSupreme Court of the United States · 1945
- John Kelley Co. v. CommissionerSupreme Court of the United States · 1946
- Helvering v. WinmillSupreme Court of the United States · 1938
13 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- Commissioner of Internal Revenue v. NubarCourt of Appeals for the Fourth Circuit · 1950
- Ditunno v. CommissionerUnited States Tax Court · 1983
- Anderson v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1947
- Jack Lustman and Ida Lustman v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1963
- Lychuk v. Comm'rUnited States Tax Court · 2001
17 more not listed; retrieve them via the Exa API.