Legal Opinion
McCarthy v. Commissioner
Court of Appeals for the Seventh Circuit
Decided December 13, 1943No. 8304PublishedCited by 11 opinions
1Opinion of the Court
SPARKS, Circuit Judge.
The taxpayer petitions for review of an order of the Tax Court entered March 16, 1943, denying his motion to vacate a decision of that court entered October 15, 1942, pursuant to mandate of this court, and for review of the decision of October 15.
This is the second time we have been asked to review the decision of the Tax Court relating to the tax deficiency here involved. July 8, 1942, on the petition of the Commissioner, we reversed a decision permitting the taxpayer to deduct as a loss under § 23(e) of the Revenue Act of 1936, 26 U.S.C.A. Int.Rev.Code, § 23(e), his…
2Cases cited9 opinions
- Bankers Pocahontas Coal Co. v. BurnetSupreme Court of the United States · 1932
- Skenandoa Rayon Corp. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1941
- Commissioner of Internal Revenue v. McCarthyCourt of Appeals for the Seventh Circuit · 1942
- Board of Tax Appeals v. United States ex rel. Shults Bread Co.Court of Appeals for the D.C. Circuit · 1929
- Commissioner of Internal Revenue v. SussmanCourt of Appeals for the Second Circuit · 1939
4 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Josephine C. Toscano AKA Josephine C. Zelasko v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1971
- Commissioner of Internal Revenue v. Smith Paper, Inc.Court of Appeals for the First Circuit · 1955
- Glenn L. Bolling and Ila L. Bolling, Mae L. Hausmann, Fairhills Company, B & H Homes, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1966
- Hanover Insurance Company v. United StatesCourt of Appeals for the First Circuit · 1989
- Linda F. Wilson v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1974
6 more not listed; retrieve them via the Exa API.