STRATTON ET AL.
v.
DALY
STRATTON ET AL.
DALY
371 U.S. 934
Supreme Court of the United States (1962)
Positive Treatment
Cited by 1 case
Opinion
Full opinion text not available for this case.
Cases With Similar Vibessemantic neighbors from the corpus
Citator
Cited By
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Est. of Minnie Miller v. Commissioner OF Internal Revenue, 421 F.2d 1405 (4th Cir. 1970)…applicability of this provision, and thereafter relied upon section 165(c) (2) quoted supra. No reason in law appears why he could not thus change his position. See Malat v. Commissioner of Internal Revenue, 302 F. 2d 700, 704 (9 Cir.), cert. denied 371 U.S. 934, 83 S.Ct. 308, 9 L.Ed.2d 271 (1962). We have no justification for disturbing the findings of the Tax Court. Cer [*1407] tainly they cannot be pronounced “clearly erroneous”. Duberstein v. Commissioner of Internal Revenue, 363 U.S. 278, 80 S.Ct. 119…