Home/Third Circuit/Commissioner v. Widener

Commissioner v. Widener

33 F.2d 833, 7 A.F.T.R. (P-H) 9233, 1929 U.S. App. LEXIS 2829
CourtCourt of Appeals for the Third Circuit
DecidedJune 20, 1929
DocketNos. 4001, 4002, 4003
StatusPublished
Cited by18 cases

This text of 33 F.2d 833 (Commissioner v. Widener) is published on Counsel Stack Legal Research, covering Court of Appeals for the Third Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Commissioner v. Widener, 33 F.2d 833, 7 A.F.T.R. (P-H) 9233, 1929 U.S. App. LEXIS 2829 (3d Cir. 1929).

Opinion

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]*838Board 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.

Free access — add to your briefcase to read the full text and ask questions with AI

Related

Peterson v. Commissioner
1987 T.C. Memo. 508 (U.S. Tax Court, 1987)
Meagher v. Commissioner
1986 T.C. Memo. 116 (U.S. Tax Court, 1986)
Ellis v. Commissioner
1984 T.C. Memo. 50 (U.S. Tax Court, 1984)
Doyle v. Commissioner
1982 T.C. Memo. 694 (U.S. Tax Court, 1982)
Smith v. Commissioner
1979 T.C. Memo. 324 (U.S. Tax Court, 1979)
Engdahl v. Commissioner
72 T.C. 659 (U.S. Tax Court, 1979)
Coe v. Commissioner
1974 T.C. Memo. 129 (U.S. Tax Court, 1974)
Deerman v. Commissioner
1974 T.C. Memo. 84 (U.S. Tax Court, 1974)
Stoltzfus v. Comm'r
1970 T.C. Memo. 337 (U.S. Tax Court, 1970)
Luce v. Commissioner
1970 T.C. Memo. 203 (U.S. Tax Court, 1970)
Starr v. Commissioner
1969 T.C. Memo. 35 (U.S. Tax Court, 1969)
Estate of Solomon v. Commissioner
1967 T.C. Memo. 186 (U.S. Tax Court, 1967)
Cooke v. Glenn
78 F. Supp. 519 (W.D. Kentucky, 1948)
Cecil v. Commissioner of Internal Revenue
100 F.2d 896 (Fourth Circuit, 1939)
Smith v. Commissioner
78 F.2d 408 (Third Circuit, 1935)
Whitney v. Commissioner of Internal Revenue
73 F.2d 589 (Third Circuit, 1934)
Commissioner of Internal Revenue v. Widener
33 F.2d 833 (Third Circuit, 1929)

Cite This Page — Counsel Stack

Bluebook (online)
33 F.2d 833, 7 A.F.T.R. (P-H) 9233, 1929 U.S. App. LEXIS 2829, Counsel Stack Legal Research, https://law.counselstack.com/opinion/commissioner-v-widener-ca3-1929.