Boehm Vs. Commissioner

Decided On : Nov-13-1945

Court : US Supreme Court

LAW: the Revenue Act, a Revenue Act, the Revenue Act, Section 23(e, the Revenue Act, the Revenue Act, Regulations 86, the Revenue Act, Regulations 101, the Revenue Act, Regulations 103, the Internal Revenue Code, Regulations 111, the Internal Revenue Code

PERSON: Boehm, Boehm, MURPHY, Graham, Graham, Graham, Smith, Helvering v. Winmill, Burnet, JUSTICE JACKSON, Art, Art, Art

GPE: U.S., U.S., U.S., Illinois, Illinois, New York, Houston, MR

DATE: 1945, October 19, 1945, November 13, 1945, 1936, the taxable year, a particular tax year, year, the taxable year, 1937, that year, 1937, that year, 1936, 1929, April, 1932, the following month, June 16, 1932, 1930 to 1932, December 16, 1932, May 26, 1933, August 10, 1934, July 11, 1935, September 30, 1937, 1933 to 1936, February 27, 1937, 1934, 1934, 1937, 1937, the year, 1936, the taxable year, 1936, a particular year, the taxable year, the taxable year, a particular year, the year, the year, the year, 1937, 1937, year, 1937, the beginning of 1937, that year, that year, 1937, a period of years, 1937, 1937, 1648, 1659, December 31, 1931, 1931, 1930, 1931, January, 1932, June 16, 1932, 1937, 23(e)-1, 1936, 23(e)-1, 1934, 23(e)-1, 1938, the taxable year

ORG: U.S. Supreme Court, Boehm v. Commissioner, Syllabus, Treasury, the Tax Court, the Tax Court, the Tax Court's, Congress, U.S. 847, the Tax Court, Page 326 U. S. 288 , Court, the Tax Court, the Hartman Corporation, the Hartman Corporation, Page 326 U. S. 289 , the Hartman Corporation, the Hartman Corporation, Corporation, The Hartman Corporation, Hartman's Inc., Hartman Corporation's, Hartman Corporation, Hartman Corporation, The Tax Court, D.C. 342, Treasury, Treasury, Court, Treasury, the Hartman Corporation, the Tax Court, the Tax Court, The Tax Court, the Tax Court, Scottish American Co., the Tax Court, the Tax Court's, the Tax Court's, the Tax Court, Congress, Hartman Corporation, the Tax Court, Sec, Lynch

CARDINAL: 326, 69, 326, 1, 2, 3, 293, 4, 293, 5, 293, 6, 8, 146, 553, 325, 1, 1,100, 2, 3, nine, eight, 1, 2, 3, 4, eight, 1,100, 5, 146, 553, 78, 141, 529, 6, 79, 280, 26, 1141(c)(1, 1, 26, 2, 3, 4, nine, 4,407, approximately 60,000, 115 1/2, more than 335,000, 5, 6, 23(e)-4, 5, 28.69, 8

NORP: §, §, Lucas v., §, §

ORDINAL: first, first, second, First, Second, first, third

PRODUCT: Certiorari

MONEY: 32,440, 501,000, 707,430.67, only $39,593.13, 27,192.51, 630,574.57, 1,909.94, some $2,800, 50,000, 12,500, 32,302, 19,940, 32,440, 12,500, more than $630,000, 15,401,097.97, 9,410,659.50, 761,648, 1,150,000, 1,830,000, 2,076,266, 400,000, 12,500, 12,500

PERCENT: 4%, 280 U. S. 445

WORK_OF_ART: Mertens, Law of Federal Income Taxation §§ 28.65, Losses Resulting From Stock Becoming Worthless