HUMMEL v. UNITED STATES

No. 40063.

227 F.Supp. 30 (1963)

Robert W. HUMMEL and Irene V. Hummel, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court N. D. California, S. D.

December 17, 1963.


Attorney(s) appearing for the Case

Stark & Champlin, Oakland, Cal., for plaintiffs.

Cecil Poole, U. S. Atty., San Francisco, Cal., for defendant.


SWEIGERT, District Judge.

This is an action by Robert W. Hummel and Irene V. Hummel, his wife, the taxpayers, for the recovery of federal income tax assessed and paid for the year 1958. Trial has been held before the Court and the cause submitted.

The taxpayers had deducted $26,954 as a loss sustained during the taxable year 1958 within the meaning of the Internal Revenue Code of 1954, 26 U.S.C. § 165(a) and...

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