Legal Opinion
Keeler v. Commissioner of Internal Revenue
Court of Appeals for the Tenth Circuit
Decided March 8, 1950No. 4009_1PublishedCited by 25 opinions
1Opinion of the Court
PICKETT, Circuit Judge.
This is a petition to review a decision of the Tax Court of the United States entered June 22, 1949, refusing to permit petitioner to withdraw a war loss claimed for the year 1942 under the provisions of the Internal Revenue Code, 26 U.S.C.A. § 127. The petitioner sought to accomplish the withdrawal by filing an amended income tax return for the year 1942 which return did not include the claim.
Prior to 1942, Frank W. Keeler, hereinafter referred to as the ta'xpayer, purchased at a cost of $30,676.25 bonds of the Philippine Railway Company having a par value of…
2Cases cited17 opinions
- J. E. Riley Investment Co. v. CommissionerSupreme Court of the United States · 1940
- Electrical Fittings Corp. v. ThomasSupreme Court of the United States · 1939
- Pacific National Co. v. WelchSupreme Court of the United States · 1938
- Ford v. Comm'rUnited States Tax Court · 1946
- Olds & Whipple, Inc. v. United StatesUnited States Court of Claims · 1938
12 more not listed; retrieve them via the Exa API.
3Cited by25 opinions
- Albert Gersten, Myron P. Beck and Ann H. Beck, Milton Gersten and Mary Gersten v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1959
- Montgomery v. CommissionerUnited States Tax Court · 1975
- Goldring v. CommissionerUnited States Tax Court · 1953
- Frank Miskovsky v. United StatesCourt of Appeals for the Third Circuit · 1969
- Wilbur v. CommissionerUnited States Tax Court · 1964
20 more not listed; retrieve them via the Exa API.