Legal Opinion
Walsh v. United States
District Court, D. Nebraska
Decided July 15, 1958No. Civ. No. 0302PublishedCited by 2 opinions
1Opinion of the Court
ROBINSON, Chief Judge.
This is an action to recover income taxes assessed and collected for the calendar year 1950 in the amount of $2,776.05. The issue raised is whether the property of the partnership of which the taxpayer Marjorie C. Walsh was a member was abandoned in 1950 within the meaning of Section 23(e), Title 26 U.S.C.A., Internal Revenue Code of 1939. The taxpayer contends that the loss from abandonment did not occur until, and therefore cannot properly be claimed before, that year. On the other hand, the Internal Revenue Service has ruled that it must be taken in 1948. The facts…
2Cases cited9 opinions
- Boehm v. CommissionerSupreme Court of the United States · 1945
- W. B. Davis & Son, Inc. v. CommissionerUnited States Tax Court · 1945
- Helvering v. JonesCourt of Appeals for the Eighth Circuit · 1941
- Robert S. Davis v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Robert S. DavisCourt of Appeals for the Seventh Circuit · 1957
- Becker v. Anheuser-Busch, Inc.Court of Appeals for the Eighth Circuit · 1941
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3Cited by2 opinions
- United States v. Thomas A. Walsh, Jr., and Marjorie C. WalshCourt of Appeals for the Eighth Circuit · 1958
- United States v. WalshCourt of Appeals for the Eighth Circuit · 1958