Legal Opinion
Estate of Clara Nickoll, Deceased, B. E. Nickoll, and B. E. Nickoll, Individually v. Commissioner of Internal Revenue
Court of Appeals for the Seventh Circuit
Decided October 12, 1960No. 12978PublishedCited by 10 opinions
1Opinion of the Court
HASTINGS, Chief Judge.
This appeal is taken pursuant to 26 U.S.C.A. § 7482 to review a decision of the Tax Court of the United States which found a deficiency of $4,922.90 in the 1953 income tax of estate of Clara Nickoll, deceased, B. E. Nickoll, executor and B. E. Nickoll, individually. 32 T.C. 1346 (1959). Mrs. Nickoll died in mid-1953; her husband filed a joint return for that year. The estate of Mrs. Nickoll was closed and all assets distributed prior of the issuance of the notice of deficiency.
The deficiency arose from the Tax Court’s disallowance of a loss deduction taken by taxpayers…
2Cases cited11 opinions
- Liberty Baking Co. v. HeinerCourt of Appeals for the Third Circuit · 1930
- Lynchburg Nat'l Bank & Trust Co. v. CommissionerUnited States Tax Court · 1953
- Lynchburg Nat. Bank & Trust Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1953
- Young v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1932
- Providence Journal Co. v. BroderickCourt of Appeals for the First Circuit · 1939
6 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Gilman v. CommissionerUnited States Tax Court · 1979
- Herman Landerman v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1971
- H. Douglas Wilson, and Roberta D. Wilson v. United StatesCourt of Appeals for the Sixth Circuit · 1978
- Landerman v. CommissionerUnited States Tax Court · 1970
- Levinson v. CommissionerUnited States Tax Court · 1973
5 more not listed; retrieve them via the Exa API.