Legal Opinion

Feinstein v. Commissioner

United States Tax Court

Decided July 14, 1955No. Docket Nos. 43721, 43722Published

Deductions -- Losses From Worthlessness of Securities -- War Losses -- I. R. C. 1939, Secs. 23 (k) (2) and 127. -- Held, petitioners have not met their burden of establishing that certain Rumanian bonds became worthless in 1947.

1Opinion of the Court

Bella Feinstein, Petitioner, v. Commissioner of Internal Revenue, Respondent. Abraham Feinstein, Petitioner, v. Commissioner of Internal Revenue, Respondent

Feinstein v. Commissioner

Docket Nos. 43721, 43722

United States Tax Court

24 T.C. 656; 1955 U.S. Tax Ct. LEXIS 142;

July 14, 1955, Filed

Decision will be entered for the respondent.

Deductions -- Losses From Worthlessness of Securities -- War Losses -- I. R. C. 1939, Secs. 23 (k) (2) and 127. -- Held, petitioners have not met their burden of establishing that certain Rumanian bonds became worthless in 1947.

Arthur M. Schneck, Esq., for the…

2Cases cited6 opinions

  1. Solt v. CommissionerUnited States Tax Court · 1952
  2. Feinstein v. CommissionerUnited States Tax Court · 1955
  3. Kenmore v. CommissionerUnited States Tax Court · 1952
  4. Kenmore v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1953
  5. San Joaquin Brick Co. v. Commissioner of Int. Rev.Court of Appeals for the Ninth Circuit · 1942

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