Legal Opinion
Hernandez v. Charles Ilfeld Co.
Court of Appeals for the Tenth Circuit
Decided July 13, 1933No. 787PublishedCited by 4 opinions
1Opinion of the Court
McDERMOTT, Circuit Judge.
The plaintiff below, appellee here, recovered a judgment for $14,460.43 on account of an overpayment of income taxes for the year 1929, a claim for refund thereof having been denied. The question in dispute is whether the taxpayer was entitled to deduct from its income certain losses arising from the liquidation of two of its subsidiaries. The ease was tried without a jury, and the facts specially found by the trial court.
The record discloses that in 1917 the plaintiff purchased all of the capital stock of the Springer Trading Company and paid therefor the sum of…
2Cases cited8 opinions
- United States v. LudeySupreme Court of the United States · 1927
- Goodrich v. EdwardsSupreme Court of the United States · 1921
- Burnet v. Aluminum Goods Manufacturing Co.Supreme Court of the United States · 1933
- Burnet v. Riggs Nat. BankCourt of Appeals for the Fourth Circuit · 1932
- Remington Rand, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1929
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3Cited by4 opinions
- Landy Towel & Linen Service, Inc. v. CommissionerUnited States Tax Court · 1962
- United States v. Lakewood Engineering Co.Court of Appeals for the Sixth Circuit · 1934
- Commissioner v. Emerson Carey Fibre Products Co.Court of Appeals for the Tenth Circuit · 1934
- Landy Towel & Linen Service, Inc. v. CommissionerUnited States Tax Court · 1962