Legal Opinion
Houston v. Commissioner
Court of Appeals for the Third Circuit
Decided March 14, 1930No. 4210PublishedCited by 6 opinions
1Opinion of the Court
WOOLLEY, Circuit Judge.
Samuel F. Houston deducted a loss' in his income tax return for 1920 as though sustained in that year. The Commissioner disallowed the deduction on the ground that there was not at any time a deductible loss, or, if such a loss in substance, it was not deductible because not sustained in that year and assessed a corresponding deficiency tax. The United States Board of .Tax Appeals approved the aetion of the Commissioner. Thereupon Samuel F. Houston, by petition, brought the case here for review.
This is the outline of a case, exceptional in law because arising out of…
2Cases cited5 opinions
- United States v. S. S. White Dental Manufacturing Co.Supreme Court of the United States · 1927
- United States v. FlannerySupreme Court of the United States · 1925
- McCaughn v. LudingtonSupreme Court of the United States · 1925
- Goodrich v. EdwardsSupreme Court of the United States · 1921
- Walsh v. BrewsterSupreme Court of the United States · 1921
3Cited by6 opinions
- Early v. AtkinsonCourt of Appeals for the Fourth Circuit · 1949
- Houston v. CommissionerCourt of Appeals for the Third Circuit · 1931
- Hirschberg v. United StatesDistrict Court, S.D. New York · 1937
- Porter v. CommissionerCourt of Appeals for the Third Circuit · 1930
- Tams v. United StatesDistrict Court, S.D. West Virginia · 1940
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