Legal Opinion
Thom v. Burnet
District Court, District of Columbia
Decided January 25, 1932No. 5232PublishedCited by 14 opinions
1Opinion of the Court
HITZ, Associate Justice.
This ease comes to this court by a petition to review a decision and determination of the Board of Tax Appeals denying the right of the taxpayer to charge off a certain debt as worthless in the tax year 1921.
The decision of the hoard is reported in 17 B. T. A. 1185; and the petition is brought under the Revenue Act of 1926, e. 27, §§ 1001-1003, 44 Stat. 9,109,110 (26 USCA §§ 1224, 1224 note, .1226, 1226), together with a certain stipulation for review filed April 17, 1930, under section 1002 (d) of the said act (26 USCA § 1225 (d).
The taxpayer was Alexander Britton, a…
2Cases cited3 opinions
- United States v. S. S. White Dental Manufacturing Co.Supreme Court of the United States · 1927
- Selden v. HeinerDistrict Court, W.D. Pennsylvania · 1926
- Houston v. CommissionerCourt of Appeals for the Third Circuit · 1931
3Cited by14 opinions
- Andrew v. CommissionerUnited States Tax Court · 1970
- Perry v. CommissionerUnited States Tax Court · 1954
- Exxon Corp. v. United StatesUnited States Court of Claims · 1985
- Shippen v. CommissionerUnited States Tax Court · 1958
- Acheson v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1946
9 more not listed; retrieve them via the Exa API.