Legal Opinion
Farmer v. Commissioner
Court of Appeals for the Tenth Circuit
Decided March 11, 1942No. 2380PublishedCited by 24 opinions
1Opinion of the Court
HUXMAN, Circuit Judge.
Petitioners maintain this action as trustees in liquidation of the Central Material & Supply Company. The question is whether the Commissioner and the Board of Tax Appeals erred in disallowing in petitioners’ 1935 income tax return a claimed deduction of $22,866.13 on account of a bad debt, and a further deduction of $10,804, attorneys’ fees, as an ordinary business expense.1
The Central Material & Supply Company2 and the Western Paving Company3 were both subsidiaries of the Harden Mortgage Loan Company.4 The facts found by the Board establish that on December 31, 1935,…
2Cases cited8 opinions
- Murphy Oil Co. v. BurnetCourt of Appeals for the Ninth Circuit · 1932
- Blackwell Oil & Gas Co. v. Commissioner of Internal Rev.Court of Appeals for the Tenth Circuit · 1932
- Pittsburgh Hotels Co. v. CommissionerCourt of Appeals for the Third Circuit · 1930
- Quinn v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1940
- Helvering v. AmesCourt of Appeals for the Eighth Circuit · 1934
3 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- Bowers v. LumpkinCourt of Appeals for the Fourth Circuit · 1944
- Louisiana Land & Exp. Co. v. Commissioner of Int. Rev.Court of Appeals for the Fifth Circuit · 1947
- J. Bryant Kasey and Maryann Kasey v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1972
- Kasey v. CommissionerUnited States Tax Court · 1970
- A. & A. Tool & Supply Co. v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1950
19 more not listed; retrieve them via the Exa API.