Legal Opinion
McGinn v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided April 11, 1935No. 7425PublishedCited by 9 opinions
1Opinion of the Court
WILBUR, Circuit Judge.
Petitioner seeks to review an order of the Board of Tax Appeals sustaining the determination of the Commissioner of Internal Revenue fixing deficiencies of income tax of the petitioner at the sum of $2.32 for the year 1924 and $1,267.17 for the year 1925. The sole question involved is whether or not the petitioner, who paid a judgment for $37,-508 in the year 1923, is entitled to carry over a portion of the said loss as a deductible loss in the next two fiscal years.
Petitioner’s claim is based upon the provisions of section 206 (f), Revenue Act 1924, 43 Stat; 253 (26…
2Cases cited9 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Burnet v. ClarkSupreme Court of the United States · 1932
- Burnet v. Commonwealth Improvement Co.Supreme Court of the United States · 1932
- Dalton v. BowersSupreme Court of the United States · 1932
- Washburn v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1931
4 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Whipple v. CommissionerSupreme Court of the United States · 1963
- John M. Trent and Lisa M. Trent v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1961
- Boissevain v. CommissionerUnited States Tax Court · 1951
- Commissioner of Internal Revenue v. SmithCourt of Appeals for the Second Circuit · 1953
- Edward Folker v. James W. Johnson, Individually and as a Former Collector of Internal RevenueCourt of Appeals for the Second Circuit · 1956
4 more not listed; retrieve them via the Exa API.