Legal Opinion
Belser v. COMMISSIONER OF INTERNAL REVENUE
Court of Appeals for the Fourth Circuit
Decided May 2, 1949No. 5864PublishedCited by 21 opinions
1Opinion of the Court
DOBIE, Circuit Judge.
This appeal, taken from a decision of the Tax Court of the United States, involves a deficiency of $3,675.66 in the federal income tax for the calendar year 1932 of Irvine F. Belser, plus a penalty of $918.92 for taxpayer’s failure to file a timely return for that year.
Taxpayer’s appeal questions three findings of the Tax Court:(1) That taxpayer’s stock in the Fair-view Farming Company, a corporation, on which taxpayer claimed a loss in 1932, became worthless prior to that year;(2) That taxpayer’s loans to this corporation were ascertained to be worthless prior to 1932…
2Cases cited12 opinions
- Crude Oil Corp. v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1947
- Mahler v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1941
- Miller Mfg. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1945
- Gowen v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1933
- Brown v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1938
7 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Conlorez Corp. v. CommissionerUnited States Tax Court · 1968
- In Re Landbank Equity Corporation, a Virginia Corporation, Debtor. Internal Revenue Service v. Laurence H. Levy, Trustee, Debera F. ConlonCourt of Appeals for the Fourth Circuit · 1992
- James A. Messer Co. v. CommissionerUnited States Tax Court · 1972
- Herald A. O'Neill and G. Evelyn O'neill, His Wife v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1959
- Scovill Manufacturing Company v. John J. Fitzpatrick, Collector of Internal Revenue for the District of ConnecticutCourt of Appeals for the Second Circuit · 1954
16 more not listed; retrieve them via the Exa API.