Legal Opinion
Commissioner v. Brumder
Court of Appeals for the Seventh Circuit
Decided May 13, 1936No. Nos. 5419-5421PublishedCited by 4 opinions
1Opinion of the Court
ALSCHULER, Circuit Judge.
These appeals involve alleged deficiencies in federal income taxes for the calendar year 1925. The facts in all of them are, in essence, identical. The sole question presented on each of the appeals, as stated in petitioner’s briefs, is:
“Where property is sold by one spouse to another, is the difference between the cost of the property and the amount received from the alleged sale deductible as a loss on a joint return filed by husband and wife?”
The Commissioner of Internal Revenue held that loss on such a transaction was not so deductible. The Board of Appeals held…
2Cases cited5 opinions
- Old Mission Portland Cement Co. v. HelveringSupreme Court of the United States · 1934
- Uihlein v. CommissionerUnited States Board of Tax Appeals · 1934
- Commissioner of Internal Revenue v. HaleCourt of Appeals for the First Circuit · 1933
- Bradley v. SeldenWisconsin Supreme Court · 1930
- Hill v. United StatesUnited States Court of Claims · 1935
3Cited by4 opinions
- McWilliams v. CommissionerSupreme Court of the United States · 1947
- Pierce v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1938
- Commissioner v. ThomasCourt of Appeals for the Fifth Circuit · 1936
- Pierce v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1938