Comm'r of Internal Revenue v. Hawkins, 91 F.2d 354 (5th Cir. 1937). · Go Syfert
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Comm'r of Internal Revenue v. Hawkins, 91 F.2d 354 (5th Cir. 1937). Cases Citing This Book View Copy Cite
20 citation events across 9 distinct courts.
Strongest positive: Cox v. Commissioner (tax, 1994-04-28)
Treatment trajectory · 1938 → 2026 · click a year to view as-of
1938 1982 2026
Top citers, strongest first. 1 distinct citer. How cited ↗
cited Cited "see, e.g." Cox v. Commissioner
Tax Ct. · 1994 · signal: see also · confidence low
App. 1965) ; see also Hawkins v. Commissioner , 34 B.T.A. 918 (1936) , affd. 91 F.2d 354 (5th Cir. 1937) .
Retrieving the full opinion text from the archive…
COMMISSIONER OF INTERNAL REVENUE
v.
HAWKINS Et Al.
8397.
Court of Appeals for the Fifth Circuit.
Jul 16, 1937.
91 F.2d 354
Berryman Green and Sewall Key, Sp. Assts. to the Atty. Gen., James W. .Morris, Asst. Atty. Gen., and Morrison Shafroth, Chief Counsel, Bureau of Internal Revenue, and Charles H. Curl, Sp. Atty., Bureau of Jnternal Revenue, both of Washington, D. C., for petitioner., Ben D. Clower, of Tyler, Tex., for respondents.
Foster, Hutcheson, Holmes.
Cited by 10 opinions  |  Published
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.