Legal Opinion
Reynolds v. Commissioner
United States Tax Court
Decided July 31, 1945No. Docket No. 4059UnpublishedCited by 3 opinions
1Opinion of the Court
R. Foster Reynolds v. Commissioner.
Reynolds v. Commissioner
Docket No. 4059.
United States Tax Court
1945 Tax Ct. Memo LEXIS 108; 4 T.C.M. (CCH) 837; T.C.M. (RIA) 45276;
July 31, 1945
Harold E. Staples, Esq. and Colin Mac R. Makepeace, Esq., 1030 Hospital Trust Bldg., Providence 3, R.I., for the petitioner. Charles P. Reilly, Esq., for the respondent.
ARNOLD
Memorandum Findings of Fact and Opinion
ARNOLD, Judge: Respondent determined a deficiency of $610.50 in petitioner's income tax for 1940. This resulted from the disallowance of a deduction of $1,500 taken on the return as a loss from the sale of…
2Cases cited14 opinions
- Higgins v. CommissionerSupreme Court of the United States · 1941
- Campbell v. CommissionerUnited States Tax Court · 1945
- Mente v. EisnerCourt of Appeals for the Second Circuit · 1920
- Marx v. CommissionerUnited States Tax Court · 1945
- Boeing v. CommissionUnited States Board of Tax Appeals · 1938
9 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Sun Capital Partners III, LP v. New England Teamsters & Trucking Industry Pension FundDistrict Court, D. Massachusetts · 2012
- Waterman's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1952
- Waterman's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1952