Legal Opinion
Deeds v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided March 4, 1931No. 5542-5544PublishedCited by 27 opinions
1Opinion of the Court
*696HICKENLOOPER, Circuit Judge.
The present petitions for review raise questions of the right of the petitioning taxpayers to deduct from their incomes, in making tax returns for the year 1921, losses claimed to have been sustained by them in the year 1921 from investments in the capital stock of the Smith Gas Engineering Company, and also debts owing to them by that company which, it is claimed, were determined to be worthless and were charged off during the tax year. The three eases were consolidated for purposes of the hearing.
The Smith Gas Engineering Company was organized by the petitioners…
2Cases cited10 opinions
- United States v. S. S. White Dental Manufacturing Co.Supreme Court of the United States · 1927
- New York Life Insurance v. EdwardsSupreme Court of the United States · 1926
- Royal Packing Co. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1927
- De Loss v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1928
- Stranahan v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1930
5 more not listed; retrieve them via the Exa API.
3Cited by27 opinions
- Commissioner of Internal Revenue v. Liberty Bank & Trust Co.Court of Appeals for the Sixth Circuit · 1932
- Charles W. Steadman and Dorothy F. Steadman v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1970
- O'Bryan Bros. v. COMMISSIONER OF INTERNAL REVENUECourt of Appeals for the Sixth Circuit · 1942
- Olds & Whipple v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1935
- Helvering v. GordonCourt of Appeals for the Fourth Circuit · 1943
22 more not listed; retrieve them via the Exa API.