Legal Opinion
Eljer Co. v. Commissioner
Court of Appeals for the Third Circuit
Decided February 24, 1943No. 8037PublishedCited by 7 opinions
1Opinion of the Court
MARIS, Circuit Judge.
In its income tax return for 1936 the taxpayer claimed a deduction for a bad debt which was disallowed by the Commissioner. The Board of Tax Appeals upheld the Commissioner and the principal question arising upon this review of its decision is whether $75,000 of the debt for which deduction is claimed in 1936 was available to the taxpayer as a deduction in that year under the provisions of Section 23(lc) of the Revenue Act of 1936. 26 U.S.C.A. Int.Rev.Acts, pages 827, 828, 829.1 The question arises from the following facts:
*253The taxpayer is a manufacturer of vitreous china…
2Cases cited8 opinions
- Charles Ilfeld Co. v. HernandezSupreme Court of the United States · 1934
- Bingham v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1939
- Lehigh Structural S. Co. v. Commissioner of Int. Rev.Court of Appeals for the Third Circuit · 1942
- American Sav. Bank & Trust Co. v. BurnetCourt of Appeals for the Ninth Circuit · 1930
- Commissioner of Internal Revenue v. MacDonald Eng. Co.Court of Appeals for the Seventh Circuit · 1939
3 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Candy Bros. Mfg. Co., Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1952
- Philadelphia Record Co. v. CommissionerCourt of Appeals for the Third Circuit · 1944
- Riverside Cement Co. v. RoganDistrict Court, S.D. California · 1945
- Supplee-Biddle Hardware Co. v. CommissionerCourt of Appeals for the Third Circuit · 1944
- Hercules Gasoline Co. v. CommissionerSupreme Court of the United States · 1946
2 more not listed; retrieve them via the Exa API.