Legal Opinion
Don T. Allen and Don T. Allen as of the Estate of Helen M. Allen, Deceased v. Commissioner of Internal Revenue
Court of Appeals for the Seventh Circuit
Decided November 3, 1960No. 13014PublishedCited by 31 opinions
1Opinion of the Court
CASTLE, Circuit Judge.
Don T. Allen, individually, and as executor of the estate of his deceased wife, 1 petitioners, prosecute this appeal from a decision of the Tax Court of the United States which determined deficiencies in income tax for the calendar years 1952 and 1953 in the respective amounts of $12,570.66 and $9,974.80, and disallowed a related refund claimed for 1953 in the amount of $681.46. The Tax Court decided that certain amounts sought to be deducted in full as business bad debts, expenses or losses, under Sections 23(a) (1) (Á) and (e) (1) of the Internal Revenue Code of 1939,…
2Cases cited13 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Commissioner v. HeiningerSupreme Court of the United States · 1943
- Corn Products Refining Co. v. CommissionerSupreme Court of the United States · 1956
- Interstate Transit Lines v. CommissionerSupreme Court of the United States · 1943
- Putnam v. CommissionerSupreme Court of the United States · 1956
8 more not listed; retrieve them via the Exa API.
3Cited by31 opinions
- John M. Trent and Lisa M. Trent v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1961
- Morgan v. CommissionerUnited States Tax Court · 1966
- Briarcliff Candy Corporation, (Formerly Loft Candy Corporation) v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1973
- Ncnb Corporation, a North Carolina Corporation North Carolina National Bank v. United StatesCourt of Appeals for the Fourth Circuit · 1982
- A.E. Staley Manufacturing Company and Subsidiaries v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1997
26 more not listed; retrieve them via the Exa API.