Legal Opinion
Houston v. Commissioner
Court of Appeals for the Third Circuit
Decided October 30, 1931No. Nos. 4210, 4211, 4224PublishedCited by 8 opinions
1Opinion of the Court
DAVIS, Circuit Judge.
These cases are here on motion to remand to the United States Board of Tax Appeals. A single question of law is involved, and all three cases will be disposed of in one opinion.
The petitioners, in making their income tax returns for the year 1920, claimed that they had sustained losses in a certain transaction entered into in 1906. This transaction related to the reorganization of the Real Estate Trust Company of Philadelphia which was closed because of excessive loans made to Adolph Segal, who deposited with it certain stocks and bonds as collateral security. It was…
2Cases cited8 opinions
- In Re Sanford Fork & Tool Co.Supreme Court of the United States · 1895
- Burnet v. HoustonSupreme Court of the United States · 1931
- Arkadelphia Milling Co. v. St. Louis Southwestern Railway Co.Supreme Court of the United States · 1919
- Arkadelphia Co. v. St. Louis SW Ry. Co.Supreme Court of the United States · 1919
- Liberty Nat. Bank of Roanoke v. BearCourt of Appeals for the Fourth Circuit · 1925
3 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Commissioner of Internal Revenue v. Lincoln Electric Co.Court of Appeals for the Sixth Circuit · 1949
- C.C. Gunn v. United StatesCourt of Appeals for the Eighth Circuit · 1960
- Thom v. BurnetDistrict Court, District of Columbia · 1932
- Swenson v. CommissionerCourt of Appeals for the Fifth Circuit · 1934
- General Electric Capital Corporation Gelco Corporation International Couriers Corporation v. N. Bud Grossman Andrew C. Grossman Richard W. McFerran Air Canada, a Canadian Corporation Peat Marwick Thorne, Formerly Doing Business as Thorne, Ernst & Whinney Deloitte & Touche, Formerly Doing Business as Touche (Usa) Deloitte & Touche, Formerly Doing Business as Touche Ross (Canada), (Canada), General Electric Capital Corporation Gelco Corporation International Couriers Corporation v. N. Bud Grossman Andrew C. Grossman Richard W. McFerran Air Canada, a Canadian Corporation Peat Marwick Thorne, Formerly Doing Business as Thorne, Ernst & Whinney Deloitte & Touche, Formerly Doing Business as Touche (Usa) Deloitte & Touche (Canada), Formerly Doing Business as Touche Ross (Canada)Court of Appeals for the Eighth Circuit · 1993
3 more not listed; retrieve them via the Exa API.