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Putnam Vs. Commissioner
Cites for this judgment
- US Supreme Court
- Dec 03, 1956
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U.S. 82 (1956) U.S. Supreme Court Putnam v. CommissionerSearch
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U.S. 82 (1956) Putnam v. CommissionerSearch
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attributable to a bad debt, it must be regarded as a bad debt loss, deductible as such or not at all. Spring City Co. v. CommissionerSearch
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U. S. 182 . Pp. 352 U. S. 87 -88. 3. Pollak v. CommissionerSearch
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F.2d 57, Edwards v. AllenSearch
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F.2d 794, and Cudlip v. CommissionerSearch
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k). Pp. 352 U. S. 88 -89. (c) Eckert v. BurnetSearch
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k)(4). The decision of this Court in Spring City Foundry Co. v. CommissionerSearch
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subdivision (5) relating to debts are mutually exclusive. We so assumed, without deciding the point, in Lewellyn v. ElectricSearch
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e). Spring City Foundry Co. v. CommissionerSearch
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of Appeals found support for their view in the following language taken from the opinion of this Court in Eckert v. BurnetSearch
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Pollak v. CommissionerSearch
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Edwards v. AllenSearch
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Cudlip v. CommissionerSearch
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United States v. MunseySearch
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Aetna Life Ins. Co. v. TownSearch
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Howell v. CommissionerSearch
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Scott v. NortonSearch
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Iowa follows this rule. Randell v. FellersSearch
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American Surety Co. v. StateSearch
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is not involved here a question of the effect of state law upon federal tax treatment of Putnam's loss. Cf. Watson v. CommissionerSearch
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Burnet v. HamelSearch
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Shiman v. CommissionerSearch
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Hamlen v. WelchSearch
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Gimbel v. CommissionerSearch
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Roberts v. CommissionerSearch
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Sharp v. CommissionerSearch
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Hovey v. CommissionerSearch
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Pierce v. CommissionerSearch
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Whitcher v. WelchSearch
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Ortiz v. CommissionerSearch
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B.T.A. 173, reversed on another ground sub nom. Helvering v. WilmingtonSearch
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Burnett v. CommissionerSearch
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Ritter v. CommissionerSearch
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Greenhouse v. CommissionerSearch
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Estate of Rosset v. CommissionerSearch
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Sherman v. CommissionerSearch
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Aftergood v. CommissionerSearch
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Stamos v. CommissionerSearch
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Reading Co. v. CommissionerSearch
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W. F. Young, Inc. v. CommissionerSearch
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American Cigar Co. v. CommissionerSearch
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opinion of the Court of Appeals for the Second Circuit, and was explained by that court in its later opinion in Shiman v. CommissionerSearch
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of section 204(b) is apt. We can see no ground therefore for question except some of the language used in Eckert v. BurnetSearch
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See Helvering v. PriceSearch
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k)(4) I.R.C., Commissioner of Internal Revenue v. SmithSearch
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