Legal Opinion
Hall v. Commissioner
Court of Appeals for the Seventh Circuit
Decided May 22, 1942No. 7804PublishedCited by 7 opinions
1Opinion of the Court
MINTON, Circuit Judge.
In 1935 Eric E. Hall, one of the petitioners herein, was the owner of 495 shares of the preferred and 4,500 shares of the common stock of the Chicago Stadium Corporation. The stock had cost him $41,252.-50, which sum he deducted from the Federal joint income tax return of himself and his wife, as a loss incurred in 1935 because the stock was worthless. The Commissioner of Internal Revenue disallowed the deduction, and determined a deficiency against the taxpayer. The Board of Tax Appeals sustained the Commissioner, hence this appeal.
The issue presented to the Board of…
2Cases cited7 opinions
- Helvering v. RankinSupreme Court of the United States · 1935
- Long Island Drug Co. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1940
- Squier v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1933
- Dunbar v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1941
- Malden Trust Co. v. CommissionerCourt of Appeals for the First Circuit · 1940
2 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Dickinson v. ZurkoSupreme Court of the United States · 1999
- Dickinson v. ZurkoSupreme Court of the United States · 1999
- Belser v. COMMISSIONER OF INTERNAL REVENUECourt of Appeals for the Fourth Circuit · 1949
- Curtis v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1950
- Superior Coal Co. v. CommissionerCourt of Appeals for the Seventh Circuit · 1944
2 more not listed; retrieve them via the Exa API.