EX PARTE DAVID L. SIMON

Citator

Cited By

• Commissioner of Internal Revenue v. Lamont, 156 F.2d 800 (2d Cir. 1946)
  …ate as ill-considered dictum what the opinion says about the course of legislative history, here important, in order to stress what they consider the implications of the actual holding. That case and the companion case of Mosbacher v. United States, 311 U.S. 619, 61 S.Ct. 167, 85 L.Ed. 393, concerned income taxes for the year 1932, turning upon the converse of the case here, i. e., the offsetting of individual stock losses against partnership profits.2 As we have seen, these were not “capital assets” as the…
• Miller v. Commissioner OF Internal Revenue, 285 F.2d 843 (10th Cir. 1960)
  …mmissioner, 5 Cir., 203 F. 2d 815; but cf. Lederer v. Parrish et al., 3 Cir., 16 F. 2d 928. An individual partner filing a return may claim a deduction for his proportionate share of the loss suffered by the partnership, Mosbacher v. United States, 311 U.S. 619, 61 S.Ct. 167, 85 L. Ed. 393, reversing D.C., 30 F.Supp. 703. It is the Commissioner’s contention that the petitioner must be held to have claimed his proportionate share of the partnership loss by taking the standard deduction for individuals under…