Legal Opinion
Hans Zimmerman and Clara Zimmerman, Apellants v. United States of America and District Director of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided June 21, 1963No. 18416_1PublishedCited by 61 opinions
1Opinion of the Court
HAMLIN, Circuit Judge.
Hans and Clara Zimmerman, appellants herein, commenced an action in the United States District Court for the District of Hawaii for the refund of income taxes in the amount of $13,180.66. Their claim for a refund was based upon the refusal of appellees to allow as a bad debt deduction under section 166(a) (1) of the Internal Revenue Code of 1954 (26 U. S.C. § 166(a) (1)) 1 money allegedly loaned by them to the National Medical Society during the years 1944 through 1955. The action was tried by the court and a judgment was entered in favor of appellees.
Only a “bona fide…
2Cases cited7 opinions
- Clark v. CommissionerUnited States Tax Court · 1952
- Bercaw v. CommissionerCourt of Appeals for the Fourth Circuit · 1948
- United States v. Herbert W. Virgin, Jr.Court of Appeals for the Fifth Circuit · 1956
- Milton Bradley Co. v. United StatesCourt of Appeals for the First Circuit · 1944
- Alexander & Baldwin, Limited v. KanneCourt of Appeals for the Ninth Circuit · 1951
2 more not listed; retrieve them via the Exa API.
3Cited by61 opinions
- Wortham MacHinery Company, a Wyoming Corporation v. The United States of AmericaCourt of Appeals for the Tenth Circuit · 1975
- Warren Burnett and Emma Burnett v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1966
- Ruby Smith Stahl v. United StatesCourt of Appeals for the D.C. Circuit · 1970
- CMA Consol., Inc. v. Comm'rUnited States Tax Court · 2005
- Fidelity Commercial Co. v. CommissionerUnited States Tax Court · 1970
56 more not listed; retrieve them via the Exa API.