Legal Opinion
Robert H. McNeill v. Commissioner of Internal Revenue
Court of Appeals for the Fourth Circuit
Decided January 11, 1958No. 7527_1PublishedCited by 26 opinions
1Opinion of the Court
SOPER Circuit Judge.
Robert H. McNeill, the. taxpayer in this case,.is a lawyer who for many years has practiced his profession in Washington, D. C. He has also been interested in real estate, and in the pursuit of this line of activity he acquired a large tract of land near Altoona, Pennsylvania, which he intended to subdivide and to sell in lots. The venture proved unsuccessful despite repeated efforts on his part and the land was .finally seized and sold at a loss for taxes. The present controversy raises the question whether the taxpayer is entitled under the federal statutes to deduct the…
2Cases cited4 opinions
- McWilliams v. CommissionerSupreme Court of the United States · 1947
- McCarty v. Cripe, Collector of Internal RevenueCourt of Appeals for the Seventh Circuit · 1953
- Zacek v. CommissionerUnited States Tax Court · 1947
- Commissioner of Internal Revenue v. KohnCourt of Appeals for the Fourth Circuit · 1946
3Cited by26 opinions
- Fred N. Acker v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1958
- Pachella v. CommissionerUnited States Tax Court · 1961
- Herald A. O'Neill and G. Evelyn O'neill, His Wife v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1959
- Davis v. CommissionerUnited States Tax Court · 1987
- Frank C. Davis, Jr. And Frank C. Davis, Jr., of the Estate of Grace K. Davis v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1989
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