COMMISSIONER OF INTERNAL REVENUE v. BRUMDER

Nos. 5419-5421.

82 F.2d 944 (1936)

COMMISSIONER OF INTERNAL REVENUE v. BRUMDER. SAME v. ELSER. SAME v. UIHLEIN.

Circuit Court of Appeals, Seventh Circuit.

May 13, 1936.


Attorney(s) appearing for the Case

Frank J. Wideman, Asst. Atty. Gen., and Sewall Key and J. P. Jackson, Sp. Assts. to Atty. Gen., for petitioner.

Ward Loveless, of Washington, D. C., and A. C. Backus, of Milwaukee, Wis. (Frederick O. Graves and Miller & Chevalier, all of Washington, D. C., of counsel), for respondents.

Before EVANS and ALSCHULER, Circuit Judges, and BRIGGLE, District Judge.


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...

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