Legal Opinion
Gilbert Weiss v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided May 13, 1955No. 15182PublishedCited by 28 opinions
1Opinion of the Court
SANBORN, Circuit Judge.
This is a petition to review a decision of the Tax Court redetermining a deficiency in the petitioner’s income tax for the year 1947. The deficiency (except for a small amount not in controversy) resulted from the disallowance by the Commissioner of Internal Revenue of a deduction of $15,633.71 taken by the petitioner in his tax return for that year as a loss resulting from the failure of a housing project or joint venture known as the “Norlan Project” (also referred to in the record and briefs as “Norland Project”), with which the petitioner claimed to have terminated…
2Cases cited11 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Gunning v. CooleySupreme Court of the United States · 1930
- Burnet v. HoustonSupreme Court of the United States · 1931
- Boehm v. CommissionerSupreme Court of the United States · 1945
- Cleo Syrup Corporation v. Coca-Cola Co.Court of Appeals for the Eighth Circuit · 1943
6 more not listed; retrieve them via the Exa API.
3Cited by28 opinions
- Thomas W. Banks v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
- Dr. Hollis K. (Iii) and Patricia D. Leathers v. United States of America Dr. William F. And June B. Blankenship v. United StatesCourt of Appeals for the Eighth Circuit · 1972
- Epp v. CommissionerUnited States Tax Court · 1982
- Gordon R. Coates and Thelma B. Coates v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1956
- Crown Iron Works Company, a Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1957
23 more not listed; retrieve them via the Exa API.