Legal Opinion
Commissioner of Internal Revenue v. Eldridge
Court of Appeals for the Ninth Circuit
Decided November 4, 1935No. 7818, 7819PublishedCited by 27 opinions
1Opinion of the Court
MATHEWS, Circuit Judge.
Respondents, A. S. Eldridge and Alice H. Eldridge, husband and wife, residing in the state of Washington, filed separate income tax returns for the year 1929, in each of which there was claimed as a deductible loss resulting from the sale of-stocks the sum of $16,552. The Commissioner of Internal Revenue disallowed the deductions and, as a consequence, determined tax deficiencies. The Board of Tax Appeals reversed the Commissioner and held that the deductions should have been allowed. 30 B. T. A. 1322. The Commissioner has petitioned for review. It is conceded that the…
2Cases cited16 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Eisner v. MacOmberSupreme Court of the United States · 1920
- Phillips v. CommissionerSupreme Court of the United States · 1931
- Eisner, Internal Revenue Collector v. MacOmberSupreme Court of the United States · 1919
- United States v. PhellisSupreme Court of the United States · 1921
11 more not listed; retrieve them via the Exa API.
3Cited by27 opinions
- Higgins v. SmithSupreme Court of the United States · 1940
- United States v. StoehrDistrict Court, M.D. Pennsylvania · 1951
- Du Pont v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1941
- Hughes v. CommissionerUnited States Tax Court · 1964
- Continental Oil Co. v. JonesCourt of Appeals for the Tenth Circuit · 1940
22 more not listed; retrieve them via the Exa API.