Legal Opinion
Hoffman v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided June 25, 1934No. 465PublishedCited by 16 opinions
1Opinion of the Court
SWAN, Circuit Judge.
The petitioner claims to be entitled to a deduction of $43,533.75 as a loss sustained in 1926 on the sale of shares of stock. The Commissioner originally allowed the loss, but by an amendment to his answer set up that the sale did not occur in 1926. The Board so held, contrary, as the petitioner asserts, to the proven facts and the applicable law. This presents the first question to be determined.
In 1923 Hoffman purchased for $75,000 one half the stock in the Dorman Commission Company; the other half was owned by Dorman and members of his family. In 1925 the corporation…
2Cases cited4 opinions
- Hatch v. Oil Co.Supreme Court of the United States · 1879
- Dahlinger v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1931
- Eavenson v. CommissionerCourt of Appeals for the Third Circuit · 1931
- Sanitary Carpet Cleaner v. Reed Manufacturing Co.Appellate Division of the Supreme Court of the State of New York · 1913
3Cited by16 opinions
- Lowe v. CommissionerUnited States Tax Court · 1965
- United States v. PleasantsSupreme Court of the United States · 1939
- Huntington Nat. Bank v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1937
- Commissioner of Internal Revenue v. ScatenaCourt of Appeals for the Ninth Circuit · 1936
- Henry H. Bonsall, Jr., and Martha G. Bonsall, C. Jordan Vail and Nancy B. Vail v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1963
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