Mente v. Eisner
Court of Appeals for the Second Circuit
In Error to the District Court of the United States for the Southern District of New York. Action by Eugene W. Mente against Mark Eisner, Collector of Internal Revenue. Judgment for defendant, and plaintiff brings error.
1Dissent
MANTON, Circuit Judge.
I dissent from the prevailing opinion and will state my reasons. ■
The controversy that gives rise to this action brings to this court for construction a provision of the Income Tax Daw of October 3, 1913. Section 2, subd. B, thereof sets forth deductions allowed in computing net incomes. They are, first, the expenses of carrying on any business; second, interest on indebtedness; third, taxes; and, fourth, “losses actually sustained during the year, incurred in trade, or arising from fires, storms, or shipwreck and not compensated for by insurance or otherwise.” The…
2Cases cited5 opinions
- May v. SloanSupreme Court of the United States · 1879
- New York Life Ins. v. AndersonCourt of Appeals for the Second Circuit · 1920
- In re Surety Guarantee & Trust Co.Court of Appeals for the Seventh Circuit · 1902
- United States v. DouglasCourt of Appeals for the Eighth Circuit · 1911
- In re H. R. Leighton & Co.District Court, S.D. West Virginia · 1906