Legal Opinion
Stiening v. Commissioner of Internal Revenue
Court of Appeals for the Third Circuit
Decided January 18, 1945No. 8608PublishedCited by 13 opinions
1Opinion of the Court
SCHOONMAKER, District Judge.
This case is before this court on appeal from the decision of the Tax Court of the United States at Docket No. 108,736 (opinion reported as CCLI Decision 13, 159M), and involves a redetermination of the income-tax liability of decedent Walter S. Rae for the calendar years 1936 and 1937.
Three questions are presented on this appeal: (1) Was decedent taxpayer entitled under Section 23(e) of the Revenue Act of 1936, 26 U.S.C.A. Int.Rev.Acts, page 828 to loss deductions in 1936 on the Westberg patents and cement guns manufactured thereunder; (2) Were the Tax Court’s…
2Cases cited12 opinions
- Commissioner v. HeiningerSupreme Court of the United States · 1943
- Botany Worsted Mills v. United StatesSupreme Court of the United States · 1929
- Helvering v. National Grocery Co.Supreme Court of the United States · 1938
- Dobson v. CommissionerSupreme Court of the United States · 1944
- Commissioner v. Scottish American Investment Co.Supreme Court of the United States · 1945
7 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Commissioner of Internal Revenue v. Lincoln Electric Co.Court of Appeals for the Sixth Circuit · 1949
- Irby Construction Company v. United StatesUnited States Court of Claims · 1961
- Reporter Pub. Co., Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1953
- Charles McCandless Tile Service v. United StatesUnited States Court of Claims · 1970
- Neville Coke & Chemical Co. v. Commissioner of Int. Rev.Court of Appeals for the Third Circuit · 1945
8 more not listed; retrieve them via the Exa API.