1. Home
  2. Browse Decisions
  3. F.2d
  4. 76 F.2d
  5. 76 F.2d 900 (1935)
 

COMMISSIONER OF INTERNAL REV. v. JOHN THATCHER & SON

No. 270.

76 F.2d 900 (1935)

COMMISSIONER OF INTERNAL REVENUE v. JOHN THATCHER & SON.

Circuit Court of Appeals, Second Circuit.

April 8, 1935.

Attorney(s) appearing for the Case

Frank J. Wideman, Asst. Atty. Gen., and Sewall Key and A. F. Prescott, Sp. Assts. to Atty. Gen., for petitioner.

Herman Goldman, of New York City (Benjamin Wiener, of New York City, of counsel), for respondent.

Before L. HAND, SWAN, and AUGUSTUS N. HAND, Circuit Judges.

SWAN, Circuit Judge.

The taxpayer is a New York corporation engaged in the building construction business. For the year 1928 the Commissioner disallowed a deduction claimed by the taxpayer, and assessed a deficiency tax. Had the deduction been allowed, the taxpayer would have sustained a net loss for 1928 which could have been deducted in computing the net income for 1929; consequently the tax for that year was also affected. Upon the taxpayer's appeal to the

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