Libby v. Commissioner
133 F.2d 203, 30 A.F.T.R. (P-H) 751, 1943 U.S. App. LEXIS 3785
This text of 133 F.2d 203 (Libby v. Commissioner) 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
Libby v. Commissioner, 133 F.2d 203, 30 A.F.T.R. (P-H) 751, 1943 U.S. App. LEXIS 3785 (3d Cir. 1943).
Opinion
The finding of the Board of Tax Appeals (now the Tax Court of the United States) that the stock in question became worthless prior to the taxable year for which the petitioner claimed its cost as a deduction is amply supported by the evidence. The decision of the Board is therefore affirmed.
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Bluebook (online)
133 F.2d 203, 30 A.F.T.R. (P-H) 751, 1943 U.S. App. LEXIS 3785, Counsel Stack Legal Research, https://law.counselstack.com/opinion/libby-v-commissioner-ca3-1943.