Miller v. Commissioner
United States Board of Tax Appeals
Section 218(a) of the National Industrial Recovery Act, which repealed section 117 of the Revenue Act of 1932 as of January 1, 1933, is not unconstitutional, and hence a statutory net loss sustained in 1932 is not deductible in 1933.
1Opinion of the Court
ALBERT K. MILLER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Miller v. Commissioner
Docket No. 86438.
United States Board of Tax Appeals
40 B.T.A. 515; 1939 BTA LEXIS 841;
September 6, 1939, Promulgated
Section 218(a) of the National Industrial Recovery Act, which repealed section 117 of the Revenue Act of 1932 as of January 1, 1933, is not unconstitutional, and hence a statutory net loss sustained in 1932 is not deductible in 1933.
F. David Mannoccir, II, Esq., for the petitioner.
Harry R. Horrow, Esq., for the respondent.
HARRON
OPINION.
HARRON: The respondent determined a deficiency…
2Cases cited15 opinions
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- A. L. A. Schechter Poultry Corp. v. United StatesSupreme Court of the United States · 1935
- Lynch v. United StatesSupreme Court of the United States · 1934
- Brushaber v. Union Pacific RailroadSupreme Court of the United States · 1916
- Carter v. Carter Coal Co.Supreme Court of the United States · 1936
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