Legal Opinion
Bowles Lunch, Inc. v. United States
United States Court of Claims
Decided June 3, 1940No. 43486PublishedCited by 7 opinions
1Opinion of the Court
WHITAKER, Judge.
On March 2, 1928, the plaintiff, a Massachusetts corporation, sold a piece of real estate and certain other property for a certain consideration, a part of which was secured by a mortgage on the property. Later, in 1931, the plaintiff repossessed the property. The question presented is whether or not it is entitled to a deduction of a loss or of a bad debt arising out of the transaction. The essential facts are as follows :
The plaintiff on the date stated sold to Robert Bersani a piece of real estate known as the Lansing Building and certain lunch room equipment contained…
2Cases cited6 opinions
- Helvering v. Midland Mutual Life InsuranceSupreme Court of the United States · 1937
- Helvering v. Missouri State Life Ins. Co.Court of Appeals for the Eighth Circuit · 1934
- Hadley Falls Trust Co. v. United StatesCourt of Appeals for the First Circuit · 1940
- National Life Ins. Co. v. United StatesUnited States Court of Claims · 1933
- Heldt v. CommissionerUnited States Board of Tax Appeals · 1929
1 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Commissioner of Internal Revenue v. SpreckelsCourt of Appeals for the Ninth Circuit · 1941
- Pinckes v. United StatesUnited States Court of Claims · 1985
- EddeUnited States Court of Claims · 1978
- Malcolm Andresen v. The United StatesUnited States Court of Claims · 1969
- Henry v. United StatesUnited States Court of Claims · 1960
2 more not listed; retrieve them via the Exa API.