Legal Opinion
Rosenthal v. Helvering
Court of Appeals for the Second Circuit
Decided December 30, 1941No. 64PublishedCited by 12 opinions
1Opinion of the Court
L. HAND, Circuit Judge.
This case comes before us on a petition to review an order of the Board of Tax Appeals, assessing a deficiency in income tax for the year 1936 against the petitioners, who filed a joint return as husband and wife. The only question is whether the husband, whom we shall speak of as the taxpayer, was entitled under § 23(k) of the Revenue Act of 1936, 26 U.S.C.A. Int. Rev.Acts, page 828, to deduct a “bad debt” in the year in question. He was a physician, practicing in Monticello, New York, and had lent large sums to a hotel company upon its notes endorsed by two persons…
2Cases cited12 opinions
- Helvering v. RankinSupreme Court of the United States · 1935
- Avery v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1927
- Jones v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1930
- Sherman & Bryan, Inc. v. BlairCourt of Appeals for the Second Circuit · 1929
- Moore v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1939
7 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Reading Co. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1942
- Mayer Tank Mfg. Co. v. CommissionerCourt of Appeals for the Second Circuit · 1942
- San Joaquin Brick Co. v. Commissioner of Int. Rev.Court of Appeals for the Ninth Circuit · 1942
- Lehman v. CommissionerCourt of Appeals for the Second Circuit · 1942
- Green v. CommissionerCourt of Appeals for the Tenth Circuit · 1943
7 more not listed; retrieve them via the Exa API.