NICKOLL v. COMMISSIONER OF INTERNAL REVENUE

No. 6765.

103 F.2d 619 (1939)

NICKOLL v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Seventh Circuit.

Rehearing Denied May 18, 1939.


Attorney(s) appearing for the Case

Maurice Weinstein, of Milwaukee, Wis., for petitioner.

Ellis H. Slack, Sp. Asst. to Atty. Gen., James W. Morris, Asst. Atty. Gen., and Sewall Key, and John J. Pringle, Jr., Sp. Assts. to Atty. Gen., for respondent.

Before EVANS, SPARKS, and MAJOR, Circuit Judges.


MAJOR, Circuit Judge.

This is an appeal from a decision of the United States Board of Tax Appeals, filed January 8, 1938, denying petitioner a claimed deductible loss in his income tax for the year 1933.

Petitioner, in 1924, organized the B. E. Nickoll Holding Company with a total paid in capital stock of $100,000 consisting of 1,000 shares of preferred stock of a par value of $100 per share, and common stock of no par value. Soon after its organization, 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