Legal Opinion
Commissioner of Internal Revenue v. Field
Court of Appeals for the Second Circuit
Decided December 4, 1933No. 74PublishedCited by 24 opinions
1Opinion of the Court
MANTON, Circuit Judge.
The respondent, in his ineome tax return for the year 1923, charged off losses sustained by him in the operation of a farm and a racing stable. The Commissioner refused to allow these losses, and, on appeal to the Board of Tax Appeals, the Commissioner’s determination was reversed. 26 B. T. A. 116. He filed his petition to review here (sections 1001-1003 of the Revenue Act of 1926, e. 27, 44 Stat. 9, 109, 110, as amended by section 1101 of the Revenue Act of 1932, c. 209, 47 Stat. 169, 286 (26 USCA §§1225,1226, and § 1224 and note).
This petition presents the question…
2Cases cited7 opinions
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- Avery v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1927
- Thacher v. LoweDistrict Court, S.D. New York · 1922
- Wilson v. EisnerCourt of Appeals for the Second Circuit · 1922
- Royal Packing Co. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1927
2 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- Clement L. Hirsch v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1963
- American Properties, Inc. v. CommissionerUnited States Tax Court · 1957
- Morton v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1949
- Abraham Teitelbaum v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1961
- Cecil v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1939
19 more not listed; retrieve them via the Exa API.