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Denniston v. Comm'r

7 Cited authorities

  1. Spring City Co. v. Commissioner

    292 U.S. 182 (1934)   Cited 278 times
    In Spring City Co. v. Commissioner, 292 U.S. 182, 54 S.Ct. 644, 78 L. Ed. 1200 (1934) and Putnam v. Commissioner, 352 U.S. 82, 77 S.Ct. 175, 1 L. Ed.2d 144 (1956), the Supreme Court made it abundantly clear that nonbusiness bad debt losses deductible under § 166 only as short term capital losses may not be deductible in full as losses incurred in a transaction entered into for profit under § 165.

  2. Lewellyn v. Elec. Reduction Co.

    275 U.S. 243 (1927)   Cited 99 times
    In Lewellyn v. Electric Reduction Co., 275 U.S. 243, 246, 48 S. Ct. 63, 64 (72 L. Ed. 262), Mr. Justice Stone said: "We assume without deciding, as was assumed by both courts below, that subsection (4) and subsection (5) are mutually exclusive, so that a loss deductible under one may not be deducted under the other."

  3. Carpenter v. Longan

    83 U.S. 271 (1872)   Cited 243 times   2 Legal Analyses
    Holding that "[t]he note and mortgage are inseparable; the former as essential, the latter as an incident. An assignment of the note carries the mortgage with it, while an assignment of the latter alone is a nullity."

  4. United States v. Commonwealth c. Trust Co.

    193 U.S. 651 (1904)   Cited 6 times

    APPEAL FROM THE COURT OF CLAIMS. No. 172. Submitted March 3, 1904. Decided April 4, 1904. A mortgagee who has foreclosed his mortgage and purchased the property mortgaged at sheriff's sale under a decree of the court is an assignee of the owner of the land within section 2 of the act of June 16, 1880, 21 Stat. 287. Where there is a finding by the Court of Claims that a relinquishment was made "as required by the rules and regulations of the Land Office," this Court will presume that the Secretary

  5. Goettlicher v. Wille

    76 Misc. 361 (N.Y. Sup. Ct. 1912)   Cited 4 times

    April, 1912. F.C. Leubuscher, for plaintiff. Wm. G. Johnson, for defendant Wille. Gregg Frank, for defendant Archer. CRANE, J. The bond and mortgage executed on March 18, 1910, by Michael Then and Theresa Then to Agnes T. Madden for $3,000, immediately came into the possession of Constantine T. Timonier, a lawyer, who was the real mortgagee in interest, Agnes T. Madden being a typewriter in his office. On May 23, 1910, Timonier sold this bond and mortgage to Carolina Wille by delivering to her a

  6. Matter of Pirie

    91 N.E. 1144 (N.Y. 1910)   Cited 2 times

    Submitted May 31, 1910 Decided June 7, 1910 HAIGHT, J. By a subsequent citation issued in these proceedings Frederick A. Wright, as administrator of the estate of Susan Wright, deceased, was brought in and made a party creditor in these proceedings and thereby he introduced in evidence a transcript of a judgment entered in Nassau county on November 8th, 1899, in favor of Susan Wright for $893.90 against Adele M. Downing. I am of the opinion that under section 2.55 of the Code, Wright, as administrator

  7. Sexton v. Breese

    135 N.Y. 387 (N.Y. 1892)   Cited 14 times

    Submitted June 15, 1892 Decided October 11, 1892 Charles McLouth for appellant. M. Hopkins for respondent. GRAY, J. The action was in replevin for the purpose of recovering a crop of wheat which had been harvested from a farm, and the question presented relates to the respective rights thereto of the plaintiff, as mortgagee of the farm, and claiming to be in possession as such, and of the defendant, as the vendee of the growing crop, under a bill of sale from the owner and mortgagor. The mortgage