Legal Opinion
Harmount v. Commissioner
Court of Appeals for the Sixth Circuit
Decided May 3, 1932No. 5872PublishedCited by 8 opinions
1Opinion of the Court
SIMONS, Circuit Judge.
The decision sought to be reviewed is that of the United States Board of Tax Appeals sustaining a deficiency assessment by the Commissioner of Internal Revenue against the petitioner herein for income tax for the year 1920. The determination of the tax resulted from the disallowance of a deduction claimed for a bad debt against the Michigan Central Railroad" Company in the amount of $21,714.30.
The deduction was claimed- upon the following facts: The petitioner, a resident of Chillicothe, Ohio, was engaged in the lumber business under the name of the Harmount Tie & Lumber…
2Cases cited5 opinions
- Burnet v. HoustonSupreme Court of the United States · 1931
- Lewellyn v. Electric Reduction Co.Supreme Court of the United States · 1927
- Tracy v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1931
- Atlas Plaster & Fuel Co. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1932
- Wadsworth Mfg. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1930
3Cited by8 opinions
- Crowell v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1932
- Long v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1938
- TUNNEL RR v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1932
- Milton Bradley Co. v. United StatesCourt of Appeals for the First Circuit · 1944
- O'Rear v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1935
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