COMMISSIONER OF INTERNAL REVENUE
v.
HAWKINS ET AL.
COMMISSIONER OF INTERNAL REVENUE
HAWKINS ET AL.
91 F.2d 354
Court of Appeals for the Fifth Circuit (1937)
Caution
Cited by 10 cases
Opinion of the Court
This case presents merely a question of whether petitioners were entitled to take a deduction on their returns from 1932 for a loss occasioned by the foreclosure of a mortgage and consequent sale of a large tract of land in California in 1931. The facts are not in dispute. The Board in a well-considered opinion, reported in 34 B. T.A. 918, carefully reviewed the law and held that the loss did not occur until the end of the redemption period in 1932.
We concur in the ruling of the Board. The petition is denied and the judgment of the Board is affirmed.
Cases With Similar Vibessemantic neighbors from the corpus
Citator
Cited By
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Tompkins v. Commissioner OF Internal Revenue (two cases), 97 F.2d 396 (4th Cir. 1938)
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Commissioner of Internal Revenue v. Peterman, 118 F.2d 973 (9th Cir. 1941)
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Nickoll v. Commissioner of Internal Revenue, 103 F.2d 619 (7th Cir. 1939)
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