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Hart v. Comm'r

6 Cited authorities

  1. Weiss v. Wiener

    279 U.S. 333 (1929)   Cited 176 times
    In Weiss v. Wiener, 279 U.S. 333, 335, 49 S.Ct. 337, 73 L.Ed. 720, it is said that a "loss must be actual and present, not merely contemplated as more or less sure to occur in the future."

  2. United States v. Mitchell

    271 U.S. 9 (1926)   Cited 116 times
    In United States v. Mitchell, 271 U.S. 9, 46 S.Ct. 418, 419, 70 L.Ed. 799, the Supreme Court, construing the Revenue Act of 1918 (40 Stat. 1057), held that a taxpayer who kept his books on the cash receipts and disbursements basis was not entitled to deduct from his 1919 gross income an estate tax which accrued during 1919 but was not actually paid until 1920.

  3. Burk-Waggoner Assn. v. Hopkins

    269 U.S. 110 (1925)   Cited 108 times   1 Legal Analyses
    Holding associations considered partnerships under State law were nevertheless taxable as corporations

  4. In re Tyler

    149 U.S. 164 (1893)   Cited 188 times
    Comparing "an injunction to prevent such wrong and injury" to "a mandamus, in a like case, to enforce the performance of a plain legal duty, purely ministerial"

  5. Chicago Union Bank v. Kansas City Bank

    136 U.S. 223 (1890)   Cited 86 times
    Construing Missouri law as providing that deed of trust conveying personal property to secure payment of debts was mortgage only and not assignment for benefit of creditors

  6. Mann v. Commissioner of Internal Revenue

    35 F.2d 873 (D.C. Cir. 1929)   Cited 4 times

    No. 4790. Argued October 14, 1929. Decided November 4, 1929. Appeal from the Board of Tax Appeals. Proceeding by P.L. Mann against the Commissioner of Internal Revenue to review a disallowance of deduction from income and profits taxes for the fiscal year 1920. From a decision of the Board of Tax Appeals sustaining the Commissioner, plaintiff appeals. Affirmed. Robert Ash, of Washington, D.C., for appellant. Mabel W. Willebrandt, Asst. Atty. Gen., and C.M. Charest, L.W. Scott, S. Dee Hanson, and