Legal Opinion
Commissioner v. Bacher
Court of Appeals for the Sixth Circuit
Decided March 13, 1939No. 7710PublishedCited by 7 opinions
1Opinion of the Court
HICKS, Circuit Judge.
Petition of the Commissioner of Internal Revenue to review a decision of the Board of Tax Appeals reversing his action in assessing "deficiencies in income taxes against respondent in the amount of $2012 for 1931 an¿ jn j^e amount of $2098.19 for 1932. The case turned on the right of the respondent to- deduct losses in connection .JT , , . . , , , , , with the sale of certain stocks he had previously conveyed to a Trustee. On May 15, 1930, the respondent entered into a trust agreement with the Guardian Trust Company of Cleveland, Ohio (herein called the Trustee), whereby…
2Cases cited5 opinions
- Helvering v. HelmholzSupreme Court of the United States · 1935
- Chisholm v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1935
- Hale v. HelveringCourt of Appeals for the D.C. Circuit · 1936
- Hale v. CommissionerUnited States Board of Tax Appeals · 1935
- Commissioner of Internal Revenue v. BehanCourt of Appeals for the Second Circuit · 1937
3Cited by7 opinions
- In re Trust of ShireNebraska Supreme Court · 2018
- Preston v. City National Bank of MiamiDistrict Court of Appeal of Florida · 1974
- Sayers v. BakerCourt of Appeals of Texas · 1943
- Norris v. JonesDistrict Court, W.D. Oklahoma · 1940
- Randall v. RandallDistrict Court, S.D. Florida · 1944
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