Legal Opinion
Hanlin v. Commissioner of Internal Revenue
Court of Appeals for the Third Circuit
Decided November 27, 1939No. 7069, 7070, 7065, 7074PublishedCited by 14 opinions
1Opinion of the Court
CLARK, Circuit Judge.
The complex details of the principal case at bar (Hanlin, Nos. 7069, 7070) have been well summarized by the editors of the Harvard Law Review in their comment upon the decision of the Board of Tax Appeals. The writer of this opinion cites it in a spirit of accuracy and loyalty:
“Section 118(a) of the Revenue Act of 1932 provides: ‘In the case of any loss claimed to have been sustained from any sale * * * of stock or securities where it appears that, within a period beginning 30 days before the date of such sale * * * and ending 30 days after such date, the taxpayer has…
2Cases cited10 opinions
- John A. Nelson Co. v. HelveringSupreme Court of the United States · 1935
- Handy & Harman v. BurnetSupreme Court of the United States · 1931
- United States v. PleasantsSupreme Court of the United States · 1939
- Holmberg v. AnchellDistrict Court, S.D. New York · 1938
- Heinz v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1938
5 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- San Antonio Savings Association and Subsidiaries v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1989
- Federal Nat'l Mortg. Asso. v. CommissionerUnited States Tax Court · 1988
- Emery v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1948
- Cottage Sav. Asso. v. CommissionerUnited States Tax Court · 1988
- Flexwood Co. v. Matt G. Faussner & Co.Court of Appeals for the Seventh Circuit · 1944
9 more not listed; retrieve them via the Exa API.