Legal Opinion
Cammack v. United States
Court of Appeals for the Eighth Circuit
Decided July 23, 1940No. Nos. 11594, 11595PublishedCited by 2 opinions
1Opinion of the Court
SANBORN, Circuit Judge.
These appeals are from judgments in favor of the United States in actions brought by taxpayers seeking to recover alleged overpayments of.income taxes for the year 1932. The issues of fact and of law in both cases were substantially identical, and they were tried together before the court without a jury. The broad question presented is whether losses actually suffered by the taxpayers in the year 1932, due to the fact that investment securities owned by them which were known as “American Certificates’’ of the Kreuger & Toll Company of Sweden became worthless in that…
2Cases cited25 opinions
- Avery v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1927
- Shiman v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1932
- Jones v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1930
- In Re Aktiebolaget Kreuger & TollCourt of Appeals for the Second Circuit · 1938
- Collin v. CommissionerUnited States Board of Tax Appeals · 1925
20 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Hamlen v. WelchCourt of Appeals for the First Circuit · 1940
- Bush v. United StatesDistrict Court, D. Minnesota · 1945