Legal Opinion
Brown v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided January 5, 1938No. 7317PublishedCited by 23 opinions
1Opinion of the Court
SIMONS, Circuit Judge.
The determination by the Board of Tax Appeals that an investment of the petitioner in the stock of a corporation became a loss sustained in the taxable year 1930, rather than in 1931, is the only .finding or conclusion sought to be reviewed.
The corporation in the stock of which the investment was made is the Banco-Kentucky Corporation, incorporated in 1929 under the laws of Delaware for the purpose of owning and controlling banks and trust companies in Louisville, Ky., and elsewhere. Its short and turbulent history is sufficiently recited by us in Atherton v. Anderson, 6…
2Cases cited16 opinions
- Phillips v. CommissionerSupreme Court of the United States · 1931
- Lucas v. American Code Co.Supreme Court of the United States · 1930
- United States v. S. S. White Dental Manufacturing Co.Supreme Court of the United States · 1927
- Miles v. Safe Deposit & Trust Co. of BaltimoreSupreme Court of the United States · 1922
- New York Life Insurance v. EdwardsSupreme Court of the United States · 1926
11 more not listed; retrieve them via the Exa API.
3Cited by23 opinions
- Estate of Scofield v. CommissionerCourt of Appeals for the Sixth Circuit · 1959
- Jones v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1939
- Belser v. COMMISSIONER OF INTERNAL REVENUECourt of Appeals for the Fourth Circuit · 1949
- Rand v. HelveringCourt of Appeals for the Eighth Circuit · 1941
- Charles A. Polizzi and Angela Polizzi v. Commissioner of Internal Revenue, Charles A. Polizzi v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1959
18 more not listed; retrieve them via the Exa API.