Opinion

Commissioner v. Widener

33 F.2d 833 · Court of Appeals for the Third Circuit · Jun 20, 1929

Full text

COMMISSIONER OF INTERNAL REVENUE v. WIDENER (three cases)

BUFFINGTON, Circuit Judge. These cases present the question whether the Board of Tax Appeals erred in holding, as it did, that the racing stables of these taxpayers were operated as a “business,” or a “transaction entered into for profit,” within the meaning of the Revenue Acts of 1918 and 1921 (40 Stat. 1057, 42 Stat. 227). The Board of Tax Appeals held they were, and allowed reductions for losses thereby sustained. Thereupon the Commissioner took this appeal. The facts are not in dispute, and the warrant for the conclusions drawn therefrom by the [838] Board are so fully and satisfactorily set forth in the record as to make a restatement by this court unnecessary. Finding no error, judgment of the Tax Board is affirmed.

U.S. Tax Court · Jul 11, 1979

Coe v. Commissioner

U.S. Tax Court · May 15, 1974

Deerman v. Commissioner

U.S. Tax Court · Apr 8, 1974

Stoltzfus v. Comm'r

U.S. Tax Court · Dec 10, 1970

Luce v. Commissioner

U.S. Tax Court · Jul 21, 1970

Starr v. Commissioner

U.S. Tax Court · Feb 19, 1969

Estate of Solomon v. Commissioner

U.S. Tax Court · Sep 26, 1967

Parentheticals

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