Legal Opinion
Dunlap, Acting Collector of Internal Revenue v. Oldham Lumber Co
Court of Appeals for the Fifth Circuit
Decided March 13, 1950No. 12660_1PublishedCited by 81 opinions
1Opinion of the Court
RUSSELL, Circuit Judge.
In the trial Court the appellee successfully maintained its suit to recover excess profit taxes and declared valué excess profit taxes paid under protest for the years 1944 and 1945, by the finding of that Court that the losses realized by it in those years on the sale of lots were ordinary losses rather than losses resulting from the sale of capital assets, as had been determined by the Commissioner.
The case was heard upon a stipulation of facts and oral testimony of the officers of the complainant taxpayer and of a revenue agent. The facts are not in substantial…
2Cases cited18 opinions
- Snell v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1938
- Fahs v. CrawfordCourt of Appeals for the Fifth Circuit · 1947
- Ehrman v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1941
- Richards v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1936
- Brown v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1944
13 more not listed; retrieve them via the Exa API.
3Cited by81 opinions
- Galena Oaks Corporation v. Frank Scofield, Collector of Internal RevenueCourt of Appeals for the Fifth Circuit · 1954
- MAULDIN v. COMMISSIONER OF INTERNAL REVENUE (Two Cases)Court of Appeals for the Tenth Circuit · 1952
- Rollingwood Corp. v. Commissioner of Internal Revenue. Bohannon v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1951
- Arthur W. Smith and Mrs. Arthur W. Smith v. Charles H. Dunn, Formerly Acting Collector of Internal RevenueCourt of Appeals for the Fifth Circuit · 1955
- Phillips v. Comissioner of Internal RevenueUnited States Tax Court · 1955
76 more not listed; retrieve them via the Exa API.