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Commissioner of Internal Revenue v. Hawkins

COMMISSIONER OF INTERNAL REVENUE v. HAWKINS Et Al.

Comm'r of Internal Revenue v. Hawkins, 91 F.2d 354 (5th Cir. 1937)
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Court
Court of Appeals for the Fifth Circuit · U.S. Courts of Appeals
Decided
July 16, 1937
Docket
No. 8397
Judges
Foster, Hutcheson, Holmes
Citations
91 F.2d 35419 A.F.T.R. (P-H) 11161937 U.S. App. LEXIS 4227
Cited by 9

Opinion — Foster

FOSTER, Circuit Judge.

This case presents merely a question of whether petitioners were entitled to take a deduction on their returns from 1932 for a loss occasioned by the foreclosure of a mortgage and consequent sale of a large tract of land in California in 1931. The facts are not in dispute. The Board in a well-considered opinion, reported in 34 B. T.A. 918, carefully reviewed the law and held that the loss did not occur until the end of the redemption period in 1932.

We concur in the ruling of the Board. The petition is denied and the judgment of the Board is affirmed.

How later courts describe this case

No later court has written an explanatory parenthetical about this case yet.

Cited by 9 cases

View all citing references →
1938: 11939: 11940: 11941: 41994: 12006: 119382026peak 1941 · 4

Relies on it most ⓘ

  1. Commissioner of Internal Revenue v. Peterman118 F.2d 973 (9th Cir. 1941)
  2. Great Plains Gasification Assocs. v. Comm'r2006 T.C. Memo. 276
  3. Commissioner v. Bookstein123 F.2d 996 (6th Cir. 1941)
  4. Hadley Falls Trust Co. v. United States22 F. Supp. 346 (D. Mass. 1938)
  5. Cox v. Commissioner1994 T.C. Memo. 189
  6. Harris v. Commissioner124 F.2d 480 (10th Cir. 1941)

Most recent

  1. Great Plains Gasification Assocs. v. Comm'r2006 T.C. Memo. 276
  2. Cox v. Commissioner1994 T.C. Memo. 189
  3. Harris v. Commissioner124 F.2d 480 (10th Cir. 1941)
  4. Commissioner v. Bookstein123 F.2d 996 (6th Cir. 1941)
  5. Larson v. Cuesta120 F.2d 482 (5th Cir. 1941)
  6. Commissioner of Internal Revenue v. Peterman118 F.2d 973 (9th Cir. 1941)

Citing references are not a citator: they show that a later opinion cites this case, not whether it followed, distinguished, or overruled it. Check negative history before relying on this case.

Authorities cited 0

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