Legal Opinion
Boehm v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided January 11, 1945No. 22PublishedCited by 22 opinions
1Opinion of the Court
SWAN, Circuit Judge.
In 1929 the taxpayer bought stock of the Hartman Corporation at a cost of $32,440. She claimed that this stock became worthless in the year 1937; and in the same year she received $12,500 as her share of a settlement of a stockholders’ derivative action brought by her and other stockholders against directors and officers of the corporation. Accordingly, in her income tax return for 1937 she claimed a deduction of $19,940 as a loss sustained on her stock. The Commissioner denied the claimed deduction on the ground that the loss was not sustained in that year, and he…
2Cases cited13 opinions
- Dobson v. CommissionerSupreme Court of the United States · 1944
- Mahler v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1941
- Squier v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1933
- Olds & Whipple v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1935
- Keeney v. CommissionerCourt of Appeals for the Second Circuit · 1940
8 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- Boehm v. CommissionerSupreme Court of the United States · 1945
- Joblove v. Barr Labs. Inc.Court of Appeals for the Second Circuit · 2005
- In Re Ciprofloxacin Hydrochloride Antitrust LitigationDistrict Court, E.D. New York · 2003
- Phoenix Coal Company, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1956
- Sloane v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1951
17 more not listed; retrieve them via the Exa API.