Legal Opinion
Bickerstaff v. COMMISSIONER OF INTERNAL REVENUE
Court of Appeals for the Fifth Circuit
Decided May 27, 1942No. 10017PublishedCited by 8 opinions
1Opinion of the Court
McCORD, Circuit Judge.
The sole question presented by the petition is whether the taxpayer was entitled to deduct as a loss the value of certain real estate claimed to have become worthless and abandoned during the year 1935.
The facts are stipulated: Charles A. Bickerstaff, a resident of Georgia, purchased certain unimproved real estate situated in Manatee County, Florida, in 1925, paying the full purchase price of" $3,500.00. For state and county tax purposes the property was assessed at a value of $100.00, but from 1932 to 1935 the taxes were not paid, and an accrued delinquency of $75.00…
2Cases cited10 opinions
- Lucas v. American Code Co.Supreme Court of the United States · 1930
- United States v. S. S. White Dental Manufacturing Co.Supreme Court of the United States · 1927
- De Loss v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1928
- Rhodes v. CommissionerCourt of Appeals for the Sixth Circuit · 1939
- Denman v. BrumbackCourt of Appeals for the Sixth Circuit · 1932
5 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Louisiana Land & Exp. Co. v. Commissioner of Int. Rev.Court of Appeals for the Fifth Circuit · 1947
- Cozzi v. CommissionerUnited States Tax Court · 1987
- James W. Yarbro and Mary E. Yarbro v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Fifth Circuit · 1984
- Helvering v. GordonCourt of Appeals for the Fourth Circuit · 1943
- In re ReedUnited States Bankruptcy Court, E.D. Tennessee · 2013
3 more not listed; retrieve them via the Exa API.