Legal Opinion
Commissioner of Internal Revenue v. Highway Trailer Co.
Court of Appeals for the Seventh Circuit
Decided July 25, 1934No. 5143Published
1Opinion of the Court
72 F.2d 913 (1934)
COMMISSIONER OF INTERNAL REVENUE
v.
HIGHWAY TRAILER CO.
No. 5143.
Circuit Court of Appeals, Seventh Circuit.
July 25, 1934.
Rehearing Denied October 30, 1934.
Frank J. Wideman, Asst. Atty. Gen., and Sewall Key and J. P. Jackson, Sp. Assts. to Atty. Gen., for petitioner.
R. M. Stroud, of Madison, Wis., for respondent.
Before ALSCHULER, EVANS, and SPARKS, Circuit Judges.
SPARKS, Circuit Judge.
This petition to review a decision of the Board of Tax Appeals presents the very troublesome question as to the year in which the taxpayer should be allowed to take a deduction for loss by fire…
2Cases cited14 opinions
- 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
- Lewellyn v. Electric Reduction Co.Supreme Court of the United States · 1927
- Burnet v. HuffSupreme Court of the United States · 1933
- Darling v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1931
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