Legal Opinion
Elmer W. Anderson and Margaret P. Anderson v. United States
Court of Appeals for the Tenth Circuit
Decided January 21, 1971No. 277-70_1PublishedCited by 9 opinions
1Opinion of the Court
PICKETT, Circuit Judge.
Elmer W. Anderson and his wife, Margaret P. Anderson, brought this action for refund of federal income taxes for the years 1961 and 1964. The case was submitted to the trial court on stipulated facts presenting the sole question of whether a loss incurred from the sale of corporate stock belonging to the taxpayers should be treated as a loss from the sale of a capital asset, or as an ordinary loss under the provisions of 26 U. S.C. § 1244 of the Internal Revenue Act of 1954.
El Mar Men’s, Inc. was duly incorporated under the laws of the State of Oklahoma on December 29,…
2Cases cited6 opinions
- Pierre Godart and Suzanne Godart v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1970
- Mance T. Spillers and Mary J. Spillers v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1969
- Sofie Eger v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1968
- Henry A. Childs and Carol M. Childs v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1969
- Bruce v. United StatesDistrict Court, S.D. Texas · 1967
1 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Malinowski v. CommissionerUnited States Tax Court · 1979
- John H. Rickey and Lorraine C. Rickey v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1974
- Fox v. CommissionerUnited States Tax Court · 1975
- Frahm v. CommissionerUnited States Tax Court · 1974
- Hurd v. CommissionerUnited States Tax Court · 1975
4 more not listed; retrieve them via the Exa API.