Legal Opinion
Loewi v. Ryan
Court of Appeals for the Second Circuit
Decided January 25, 1956No. Nos. 100, 101, Dockets 23707, 23708PublishedCited by 13 opinions
1Opinion of the Court
HAND, Circuit Judge.
These are appeals in two actions tried together, and brought to recover income taxes erroneously collected. The result turns on whether the plaintiffs were entitled to the deduction of a “non-business debt” from their joint income tax for the year 1944; and, if they were, there was an excess deduction remaining *628after 1944, to which they were also entitled in 1945 and 1946. Two issues were raised: (1) whether the deduction made from the plaintiffs’ joint income tax in 1944, was of a debt that had survived until that year; and (2) assuming that the debt was still in…
2Cases cited9 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Commissioner v. TowerSupreme Court of the United States · 1946
- United States v. IshamSupreme Court of the United States · 1873
- Superior Oil Co. v. Mississippi Ex Rel. KnoxSupreme Court of the United States · 1930
- Scovill Manufacturing Company v. John J. Fitzpatrick, Collector of Internal Revenue for the District of ConnecticutCourt of Appeals for the Second Circuit · 1954
4 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Benjamin D. And Madeline Prentice Gilbert v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1957
- Kraft Foods Company v. Commissioner of Internal Revenue, (Two Cases)Court of Appeals for the Second Circuit · 1956
- James A. Messer Co. v. CommissionerUnited States Tax Court · 1972
- Rothschild v. United StatesUnited States Court of Claims · 1969
- National Lead Company v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1964
8 more not listed; retrieve them via the Exa API.