Legal Opinion
Welch v. Street
Court of Appeals for the First Circuit
Decided January 23, 1941No. 3596PublishedCited by 8 opinions
1Opinion of the Court
MAGRUDER, Circuit Judge.
This is a suit to recover income taxes for the year 1935 alleged to have been illegally collected by the defendant. In the judgment below, the plaintiffs have been allowed recovery for the full amount of their claim, $9,556.58, with interest.
The plaintiffs are husband and wife. They filed an amended joint return, according to .which no tax was payable. Losses which had been sustained by the wife on three separate parcels of real estate were entered on the return as ordinary losses under Section 23(e) (2) of the Revenue Act of 1934, 48 Stat. 680, 26 U.S.C.A. Int.…
2Cases cited5 opinions
- Helvering v. HammelSupreme Court of the United States · 1941
- Electro-Chemical Engraving Co. v. CommissionerSupreme Court of the United States · 1941
- Helvering v. JanneySupreme Court of the United States · 1940
- Commissioner of Internal Revenue v. FreihoferCourt of Appeals for the Third Circuit · 1939
- Street v. WelchDistrict Court, D. Massachusetts · 1939
3Cited by8 opinions
- Freeland v. CommissionerUnited States Tax Court · 1980
- Russo v. CommissionerUnited States Tax Court · 1977
- Dieudonne v. StateNevada Supreme Court · 2011
- Commissioner of Internal Revenue v. AbramsonCourt of Appeals for the Second Circuit · 1942
- Commissioner v. PaulsonCourt of Appeals for the Eighth Circuit · 1941
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