Lindabury v. Commissioner

Third Circuit

Lindabury v. Commissioner

121 F.2d 446, 1941 U.S. App. LEXIS 3233, 27 A.F.T.R. (RIA) 700

CourtCourt of Appeals for the Third Circuit

DecidedJune 30, 1941

DocketNo. 7707

StatusPublished

This text of 121 F.2d 446 (Lindabury 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

Lindabury v. Commissioner, 121 F.2d 446, 1941 U.S. App. LEXIS 3233, 27 A.F.T.R. (RIA) 700 (3d Cir. 1941).

Pincite

Opinion

PER CURIAM.

The finding by the Board of Tax Appeals that the petitioner’s shares of stock in the Kearny National Bank were not and did not become worthless during the taxable year is fully supported by the evidence and justifies the Board’s decision approving [447]*447the Commissioner’s disallowance of the petitioner’s claim to a deduction for an alleged loss on account thereof for the taxable year.

The decision of the Board of Tax Appeals is affirmed.

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PER CURIAM.

The finding by the Board of Tax Appeals that the petitioner’s shares of stock in the Kearny National Bank were not and did not become worthless during the taxable year is fully supported by the evidence and justifies the Board’s decision approving [447]*447the Commissioner’s disallowance of the petitioner’s claim to a deduction for an alleged loss on account thereof for the taxable year.

The decision of the Board of Tax Appeals is affirmed.

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Bluebook (online)

121 F.2d 446, 1941 U.S. App. LEXIS 3233, 27 A.F.T.R. (RIA) 700, Counsel Stack Legal Research, https://law.counselstack.com/opinion/lindabury-v-commissioner-ca3-1941.