Howbert v. Penrose
Court of Appeals for the Tenth Circuit
1Opinion of the Court
McDERMOTT, Circuit Judge.
The taxpayer, Spencer Penrose, sued the Collector of Internal Revenue to recover $85,799.04 income tax for the year 1918, paid by him under protest on July 1, 1924. A jury was waived in writing. The trial court beard tbe testimony, made findings of fact, and as a conclusion of law therefrom found that tbe plaintiff was entitled to recover $63,870.19 and interest, on account of the refusal of tbe government to allow a deduction for losses growing out of the sale of shares of stock in three copper companies —hereafter called the “copper stocks”; but denied the plaintiff…
2Cases cited25 opinions
- Eisner v. MacOmberSupreme Court of the United States · 1920
- Eisner, Internal Revenue Collector v. MacOmberSupreme Court of the United States · 1919
- Maryland Casualty Co. v. United StatesSupreme Court of the United States · 1920
- Rock Island, Arkansas & Louisiana Railroad v. United StatesSupreme Court of the United States · 1920
- Farmers Loan & Trust Co. v. MinnesotaSupreme Court of the United States · 1930
20 more not listed; retrieve them via the Exa API.
3Cited by33 opinions
- Turks Head Club v. BroderickCourt of Appeals for the First Circuit · 1948
- Smale & Robinson, Inc. v. United StatesDistrict Court, S.D. California · 1954
- Sibyl Herrington v. United StatesCourt of Appeals for the Tenth Circuit · 1969
- New York Life Ins. Co. v. TolbertCourt of Appeals for the Tenth Circuit · 1932
- Commissioner of Internal Revenue v. ScatenaCourt of Appeals for the Ninth Circuit · 1936
28 more not listed; retrieve them via the Exa API.