1. Home
  2. Browse Decisions
  3. U.S.
  4. 268 U.S.
  5. 268 U.S. 106 (1925)
 

McCAUGHN v. LUDINGTON

No. 733.

268 U.S. 106 (1925)

McCAUGHN, COLLECTOR OF INTERNAL REVENUE, v. LUDINGTON.

Supreme Court of United States.

Decided April 13, 1925.

Attorney(s) appearing for the Case

The Solicitor General, with whom Messrs. Robert P. Reeder and Frederick W. Dewart were on the brief, for petitioner.

Mr. William, D. Guthrie, with whom Messrs. Hugh Satterlee, William R. Perkins and Ralph B. Evans were on the briefs, for respondent.

MR. JUSTICE SANFORD delivered the opinion of the Court.

This case arises under the income tax provisions of the Revenue Act of 1918,1 and presents another aspect of the question relating to deductible losses sustained from the sale of property acquired before March 1, 1913, which was involved in United States v. Flannery, just decided, ante, p. 98.

Ludington bought, prior to March 1, 1913, certain corporate...

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