Legal Opinion
Griffiths v. Commissioner of Internal Revenue
Court of Appeals for the Seventh Circuit
Decided March 23, 1934No. 4972PublishedCited by 14 opinions
1Opinion of the Court
EVANS, Circuit Judge.
Disposition of this appeal necessitates the consideration of three questions raised by petitioners. Two of the contentions are made by petitioner John Griffiths alone, while the third contention is made by both petitioners.(a) John Griffiths complains because he was not allowed a deduction in the year 1925 for an alleged worthless debt which he charged off that year and which he deducted from his income. The Commissioner and the Board disallowed the item. The facts relevant thereto are:
Prior to June 8, 1921, Margaret, the daughter of John Griffiths, married Alfred…
2Cases cited5 opinions
- Central Bank Block Ass'n v. Commissioner of Int. Rev.Court of Appeals for the Fifth Circuit · 1932
- Home Trust Co. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1933
- Tonningsen v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1932
- Meyran v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1933
- Keystone Steel & Wire Co. v. Commissioner of Int. Rev.Court of Appeals for the Seventh Circuit · 1932
3Cited by14 opinions
- Bassick v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1936
- Renwick v. United StatesCourt of Appeals for the Seventh Circuit · 1936
- Wolan v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1950
- Helvering v. Manhattan Life Ins. Co.Court of Appeals for the Second Circuit · 1934
- Baltimore & O. R. v. CommissionerCourt of Appeals for the Fourth Circuit · 1935
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