Legal Opinion
Thompson v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided November 12, 1940No. 28PublishedCited by 7 opinions
1Opinion of the Court
CHASE, Circuit Judge.
This petition brings up for review the sufficiency of the evidence in support of a finding by the Board of Tax Appeals, which sustained a like determination by the Commissioner, that certain shares of national bank stock owned by the petitioner became worthless in 1933 and not in 1934 as the petitioner claims. The deficiency which he is seeking to have redetermined resulted from the disallowance of a deduction he took in 1934 under the provisions of Sec. 23(e) of the Revenue Act of 1932, 26 U.S.C.A. Int.Rev.Code, Sec. 23(e), and T.R. 77; Art. 174 to the effect that the…
2Cases cited6 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Phillips v. CommissionerSupreme Court of the United States · 1931
- Darling v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1931
- Gowen v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1933
- Squier v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1933
1 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Nelson v. United StatesCourt of Appeals for the Eighth Circuit · 1942
- Connelly v. CommissionerCourt of Appeals for the Third Circuit · 1941
- Huston v. United StatesDistrict Court, W.D. Pennsylvania · 1951
- J. H. Cooper Enterprises, Inc., and Joseph H. Cooper Estate, Transferee, Austin C. Keough v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1954
- Charles F. McCurdy v. United StatesCourt of Appeals for the Sixth Circuit · 1972
2 more not listed; retrieve them via the Exa API.