Legal Opinion
Blair v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided July 19, 1937No. 283, 284PublishedCited by 29 opinions
1Opinion of the Court
MANTON, Circuit Judge.
Blair’s appeal involves a deficiency in income taxes for the year 1929; that of the Gladstone Corporation involves a deficiency in income taxes for the year 1930. These cases were argued together and will be considered in one opinion. The question presented is whether deductible losses were sustained by auction sales in 1929 and 1930 of notes of the International Coal Products Corporation.
Blair and two others were members of the partnership of Blair & Co., a banking concern engaged in financing commercial enterprises. This partnership was dissolved in 1920 when Blair &…
2Cases cited5 opinions
- Burnet v. HoustonSupreme Court of the United States · 1931
- Duffin v. LucasCourt of Appeals for the Sixth Circuit · 1932
- United Carbon Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1937
- Helvering v. AmesCourt of Appeals for the Eighth Circuit · 1934
- Rice v. CommissionerCourt of Appeals for the First Circuit · 1931
3Cited by29 opinions
- Bingham v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1939
- Andrew v. CommissionerUnited States Tax Court · 1970
- Los Angeles Shipbuilding & Drydock Corporation v. United States of America, United States of America v. Los Angeles Shipbuilding & Drydock CorporationCourt of Appeals for the Ninth Circuit · 1961
- Reading Co. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1942
- Old Colony Trust Associates v. HassettCourt of Appeals for the First Circuit · 1945
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