Legal Opinion
Duveen Brothers, Inc. v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided May 21, 1952No. 22268_1PublishedCited by 3 opinions
1Opinion of the Court
197 F.2d 118
52-1 USTC P 9335
DUVEEN BROTHERS, Inc.
v.
COMMISSIONER OF INTERNAL REVENUE.
No. 220, Docket 22268.
United States Court of Appeals Second Circuit.
Argued May 6, 1952.
Decided May 21, 1952.
Hugh Satterlee and Henderson Mathews, New York City, for petitioner.
Ellis N. Slack, Acting Asst. Atty. Gen., Virginia H. Adams and I. Henry Kutz, Special Asst. to the Atty. Gen., for respondent.
2Per curiam
1
The question presented is whether a loss incurred in the taxpayer's fiscal year 1945 from payment of a guaranty given in connection with sales in prior years of certain stock was fully deductible under section…
3Cases cited3 opinions
- Norwitt v. United StatesCourt of Appeals for the Ninth Circuit · 1952
- Commissioner of Internal Revenue v. Arrowsmith Commissioner of Internal Revenue v. VivianCourt of Appeals for the Second Circuit · 1952
- Duveen Bros., Inc. v. CommissionerUnited States Tax Court · 1951
4Cited by3 opinions
- Anthony Campagna and Marie P. Campagna v. United StatesCourt of Appeals for the Second Circuit · 1961
- Cesar E. Alvarez Et Ux. v. United StatesCourt of Appeals for the Fifth Circuit · 1970
- Hayutin v. CommissionerUnited States Tax Court · 1972