Legal Opinion
Deering v. Blair
Court of Appeals for the D.C. Circuit
Decided January 3, 1928No. Nos. 4590, 4591PublishedCited by 27 opinions
1Opinion of the Court
MARTIN, Chief Justice.
This is an appeal from an order of the Board of Tax Appeals, finding certain deficiencies in the income taxes of Reginald C. Vanderbilt, now deceased, for the taxable years 1919, 1920, and 1921. It appears that when Mr. Vanderbilt computed his net income during those years for tax purposes he deducted certain sums from his gross income because of losses alleged to have been incurred by him while operating a stock farm as a business during that time.
This claim was based upon section 214 (a) (4) of the Revenue Act of 1918 (40 Stat. 1057, 1066, 1067 [Comp. St. § 6336%g]),…
2Cases cited3 opinions
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- Thacher v. LoweDistrict Court, S.D. New York · 1922
- Plant v. WalshDistrict Court, D. Connecticut · 1922
3Cited by27 opinions
- Margit Sigray Bessenyey v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1967
- Boomhower v. United StatesDistrict Court, N.D. Iowa · 1947
- Morton v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1949
- Cecil v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1939
- Hazen v. National Rifle Ass'n of AmericaCourt of Appeals for the D.C. Circuit · 1938
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