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Commissioner of Internal Revenue v. Hawkins

91 F.2d 354, 19 A.F.T.R. (P-H) 1116, 1937 U.S. App. LEXIS 4227
CourtCourt of Appeals for the Fifth Circuit
DecidedJuly 16, 1937
Docket8397
StatusPublished
Cited by10 cases

This text of 91 F.2d 354 (Commissioner of Internal Revenue v. Hawkins) is published on Counsel Stack Legal Research, covering Court of Appeals for the Fifth Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Commissioner of Internal Revenue v. Hawkins, 91 F.2d 354, 19 A.F.T.R. (P-H) 1116, 1937 U.S. App. LEXIS 4227 (5th Cir. 1937).

Opinion

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.

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Bluebook (online)
91 F.2d 354, 19 A.F.T.R. (P-H) 1116, 1937 U.S. App. LEXIS 4227, Counsel Stack Legal Research, https://law.counselstack.com/opinion/commissioner-of-internal-revenue-v-hawkins-ca5-1937.