Legal Opinion
United States v. Beckman
Court of Appeals for the Third Circuit
Decided May 9, 1939No. 6851PublishedCited by 11 opinions
1Opinion of the Court
CLARK, Circuit Judge.
This case was tried in the court below under a misunderstanding. Not unnaturally, what we deem to be error occurred. Counsel for the taxpayer-appellee very fairly concedes and accounts for this misapprehension of the learned trial judge in the following language in his brief:
“It is conceded that such finding of a charge-off is contrary to the Agreed Statement of Facts (R. p. 18) in which it was stated that the taxpayer had failed to charge-off on its Records any part of the loss sustained by it on the Bradford Bank debt. It is possible that such fact finding was arrived…
2Cases cited12 opinions
- Lucas v. American Code Co.Supreme Court of the United States · 1930
- Langnes v. GreenSupreme Court of the United States · 1931
- Ex Parte United StatesSupreme Court of the United States · 1916
- Lucas v. Kansas City Structural Steel Co.Supreme Court of the United States · 1930
- Williamsport Wire Rope Co. v. United StatesSupreme Court of the United States · 1928
7 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Wilson Bros. & Co. v. CommissionerCourt of Appeals for the Ninth Circuit · 1941
- Capital Nat'l Bank v. CommissionerUnited States Tax Court · 1951
- Maverick-Clarke Litho Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1950
- George D. Patterson, District Director of Internal Revenue, Birmingham, Alabama v. Pizitz, Inc., Successor to Louis Pizitz Dry Goods CompanyCourt of Appeals for the Fifth Circuit · 1966
- Cornet Stores v. SUPERIOR CT. IN & FOR CTY. OF YAVAPAIArizona Supreme Court · 1972
6 more not listed; retrieve them via the Exa API.