1. Home
  2. Browse Decisions
  3. F.2d
  4. 209 F.2d
  5. 209 F.2d 154 (1954)
 

COOPER v. COMMISSIONER OF INTERNAL REVENUE

No. 6678.

209 F.2d 154 (1954)

COOPER v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Fourth Circuit.

Decided January 4, 1954.

Attorney(s) appearing for the Case

Wade H. Cooper, pro se.

William L. Norton, Jr., Sp. Asst. to the Atty. Gen. (H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack and Robert N. Anderson, Sp. Assts. to the Atty. Gen., on the brief), for respondent.

Before PARKER, Chief Judge, and SOPER and DOBIE, Circuit Judges.

PER CURIAM.

This is the second petition in a case which we remanded to the Tax Court for further findings. See Cooper v. Commissioner, 4 Cir., 197 F.2d 951. Upon the remand, the Tax Court found that the stock of taxpayer in the United States Savings Bank had become wholly worthless prior to December 31, 1941, and that consequently taxpayer could not carry forward any portion of the loss under 23(g) (2) and section 117(e) of the Internal...

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