Legal Opinion
Withington v. Commissioner
United States Tax Court
Decided May 30, 1944No. Docket No. 112219Unpublished
1Opinion of the Court
Lothrop Withington v. Commissioner.
Withington v. Commissioner
Docket No. 112219.
United States Tax Court
1944 Tax Ct. Memo LEXIS 230; 3 T.C.M. (CCH) 510; T.C.M. (RIA) 44183;
May 30, 1944
John S. McCann, Esq., for the petitioner. Melvin S. Huffaker, Esq., for the respondent.
OPPER
Memorandum Findings of Fact and Opinion
OPPER, Judge: This proceeding is brought for a redetermination of a deficiency of $4,687.73 in petitioner's income tax for the year 1939.
The question presented is whether petitioner sustained a deductible loss in 1939 upon the sale of trustees' receipts representing 145 shares of the…
2Cases cited6 opinions
- Helvering v. Cement Investors, Inc.Supreme Court of the United States · 1942
- Rand v. CommissionerUnited States Board of Tax Appeals · 1939
- Bank of Newberry v. CommissionerUnited States Tax Court · 1942
- Moock Electric Supply Co. v. CommissionerUnited States Board of Tax Appeals · 1940
- Ames v. CommissionerUnited States Board of Tax Appeals · 1933
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