Legal Opinion
Lauriston Inv. Co. v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided April 5, 1937No. 8234PublishedCited by 4 opinions
1Opinion of the Court
NETERER, District Judge.
This case involves income tax for 1929 in the amount of $1,090.59, and appellant seeks to review findings of the Board of Tax Appeals entered March 31, 1934. The findings are conclusive if sustained by any substantial evidence. Phillips v. Commissioner, 283 U.S. 589, 51 S.Ct. 608, 75 L.Ed. 1289; Helvering v. Rankin, 295 U.S. 123, 55 S.Ct. 732, 79 L.Ed. 1343; American Sav. Bank & Trust Co. v. Burnet (C.C.A.) 45 F. (2d) 548. The issue is whether the findings award was warranted that the debt deducted from the income tax return for 1929 was worthless that year or should,…
2Cases cited15 opinions
- Phillips v. CommissionerSupreme Court of the United States · 1931
- United States v. S. S. White Dental Manufacturing Co.Supreme Court of the United States · 1927
- Maryland Casualty Co. v. United StatesSupreme Court of the United States · 1920
- Mississippi Valley Barge Line Co. v. United StatesSupreme Court of the United States · 1934
- Boske v. ComingoreSupreme Court of the United States · 1900
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3Cited by4 opinions
- Reading Co. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1942
- Commissioner of Internal Revenue v. MacDonald Eng. Co.Court of Appeals for the Seventh Circuit · 1939
- Allen-Bradley Co. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1940
- Connelly v. CommissionerCourt of Appeals for the Third Circuit · 1941