Legal Opinion
Meisels v. United States
United States Court of Claims
Decided June 2, 1983No. 416-80TPublishedCited by 1 opinion
1Opinion of the Court
OPINION
MEROW, Judge:
Plaintiffs seek a refund stemming from a determination by the Internal Revenue Service (IRS) disallowing a loss claimed on their joint 1973 federal income tax return. Plaintiffs contest the determination made that the loss claimed was subject to the capital loss limitations imposed by section 165(f) of the Internal Revenue Code of 1954.1 The case comes before the court upon motion and cross-motion for summary judgment.
I. Facts
Commencing in 1963, Raphael Meisels was a full-time general partner of a brokerage firm, H. Hentz & Co., and after incorporation of the business in…
2Cases cited6 opinions
- Corn Products Refining Co. v. CommissionerSupreme Court of the United States · 1956
- Putnam v. CommissionerSupreme Court of the United States · 1956
- Ruby Smith Stahl v. United StatesCourt of Appeals for the D.C. Circuit · 1970
- Joseph Lorch and Hannah Lorch v. Commissioner of Internal Revenue, Michael T. Harges and Janet G. Harges v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1979
- Michtom v. United StatesUnited States Court of Claims · 1978
1 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Raphael Meisels and Zelda Meisels v. The United StatesCourt of Appeals for the Federal Circuit · 1984