Legal Opinion
James A. Dooley and Virginia P. Dooley v. Commissioner of Internal Revenue
Court of Appeals for the Seventh Circuit
Decided June 5, 1964No. 14309PublishedCited by 15 opinions
1Opinion of the Court
DUFFY, Circuit Judge.
This is another of the so-called Livingstone cases which have been before United States Courts of Appeals in various parts of the country. We previously have considered two of these cases, viz., Rubin v. United States, 7 Cir., 304 F.2d 766 (1962) and Lewis v. Commissioner, 7 Cir., 328 F.2d 634 (1964).
M. Eli Livingstone was a Boston broker. He devised schemes or plans for re ducing personal income taxes through the device of claiming deductions for alleged payment of interest on loans to finance the purchase of government securities. Although varying in some particulars,…
2Cases cited8 opinions
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Knetsch v. United StatesSupreme Court of the United States · 1960
- Old Colony Railroad v. CommissionerSupreme Court of the United States · 1932
- Albert Gordon MacRae and Sheila MacRae v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1961
- MacRae v. CommissionerUnited States Tax Court · 1960
3 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Kapel Goldstein and Tillie Goldstein v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1966
- Karl F. Knetsch and Eva Fay Knetsch v. The United StatesUnited States Court of Claims · 1965
- Nichols v. CommissionerUnited States Tax Court · 1965
- Estate of Martin M. Melcher, Etc. v. Commissioner of Internal Revenue, Estate of Martin M. Melcher, Etc. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1973
- Sumner E. And Barbara P. Brown v. The United StatesUnited States Court of Claims · 1968
10 more not listed; retrieve them via the Exa API.