1. Home
  2. Browse Decisions
  3. F.2d
  4. 134 F.2d
  5. 134 F.2d 685 (1943)
 

HELVERING v. GORDON

No. 5037.

134 F.2d 685 (1943)

HELVERING, Commissioner of Internal Revenue, v. GORDON.

Circuit Court of Appeals, Fourth Circuit.

April 2, 1943.

Attorney(s) appearing for the Case

Maryhelen Wigle, Sp. Asst. to the Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and J. Louis Monarch, Sp. Assts. to the Atty. Gen., on the brief), for petitioner.

Watson Washburn, of New York City (Royal E. Mygatt, of New York City, on the brief) for respondent.

Before PARKER, SOPER, and DOBIE, Circuit Judges.

SOPER, Circuit Judge.

This petition for review challenges a determination of the Board of Tax Appeals that Alice V. Gordon sustained a deductible loss in 1937 with respect to her interest in certain real estate in Pittsburgh, Pennsylvania, that became worthless in that year although her title thereto was not divested until 1940. Under § 23 (e) of the Revenue Act of 1936, Ch. 690, 49 Stat. 1648, 26 U.S. C.A.Int.Rev.Code § 23(e), deductions are allowed in...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases