1. Home
  2. Browse Decisions
  3. F.2d
  4. 108 F.2d
  5. 108 F.2d 429 (1939)
 

HANLIN v. COMMISSIONER OF INTERNAL REVENUE

Nos. 7069, 7070, 7065, 7074.

108 F.2d 429 (1939)

HANLIN et al. v. COMMISSIONER OF INTERNAL REVENUE, and three other cases.

Circuit Court of Appeals, Third Circuit.

November 27, 1939.

Attorney(s) appearing for the Case

W. A. Seifert, W. W. Booth, Joseph G. Robinson, and Reed, Smith, Shaw & McClay, all of Pittsburgh, Pa., for petitioners at No. 7069 and respondents at No. 7070.

William Wallace Booth and Reed, Smith, Shaw & McClay, all of Pittsburgh, Pa., for taxpayers.

Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and Newton K. Fox, Sp. Assts. to Atty. Gen., for the Commissioner.

Before BIGGS, MARIS, and CLARK, Circuit Judges.

CLARK, Circuit Judge.

The complex details of the principal case at bar (Hanlin, Nos. 7069, 7070) have been well summarized by the editors of the Harvard Law Review in their comment upon the decision of the Board of Tax Appeals. The writer of this opinion cites it in a spirit of accuracy and loyalty:

"Section 118(a) of the Revenue Act of 1932 provides: `In the case of any loss claimed to have been sustained from any...

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