MORAVEC v. C. I. R.

Nos. 73-1942, 73-1943.

500 F.2d 1298 (1974)

Henry J. MORAVEC and Vlasta Moravec, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. Henry J. MORAVEC and Marlene Moravec, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Seventh Circuit.

Decided July 26, 1974.


Attorney(s) appearing for the Case

Raymond J. Smith, Chicago, Ill., for petitioners-appellants.

Scott P. Crampton, Asst. Atty. Gen., William S. Estabrook, III, Atty., Tax Div., Dept. of Justice, Washington, D. C., for respondent-appellee.

Before SWYGERT, Chief Judge, HASTINGS, Senior Circuit Judge, and SPRECHER, Circuit Judge.


PER CURIAM.

The sole issue presented by these appeals is whether taxpayers sustained certain capital losses during the year 1964, thereby entitling them to claim such losses on their 1964 federal income tax returns pursuant to §§ 165(a),1 165(f)2 and 1211(b)3 of the Internal Revenue Code of 1954.

Taxpayers-appellants are Henry J. Moravec, Sr. and Vlasta Moravec...

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