Legal Opinion
Stamler v. Commissioner of Internal Revenue
Court of Appeals for the Third Circuit
Decided September 29, 1944No. 8523PublishedCited by 11 opinions
1Opinion of the Court
JONES, Circuit Judge.
The question here involved is whether certain losses which the petitioning taxpayer deducted in full in his income tax return for the year 1935 constituted ordinary losses, as he argues, or whether they were capital losses as the Commissioner of Internal Revenue held them to be. The extent of their deductibility, as capital losses, being limited by Secs. 23 (j) and 117 (d) of the pertinent Revenue Act, Act of 1934, 26 U.S.C.A. Int.Rev.Acts pages 673 and 708, the Commissioner readjusted the taxpayer’s return accordingly and determined a deficiency in tax for the year in…
2Cases cited19 opinions
- Dobson v. CommissionerSupreme Court of the United States · 1944
- Helvering v. HammelSupreme Court of the United States · 1941
- Elmhurst Cemetery Co. of Joliet v. CommissionerSupreme Court of the United States · 1937
- Electro-Chemical Engraving Co. v. CommissionerSupreme Court of the United States · 1941
- Rogers v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1939
14 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Freeland v. CommissionerUnited States Tax Court · 1980
- R. O'Dell & Sons Co. v. Commissioner of Internal Rev.Court of Appeals for the Third Circuit · 1948
- Malone v. United StatesDistrict Court, N.D. Mississippi · 1971
- Commissioner of Internal Revenue v. CraneCourt of Appeals for the Second Circuit · 1946
- Wilkinson v. United StatesDistrict Court, S.D. Alabama · 1959
6 more not listed; retrieve them via the Exa API.