Boehm v. Commissioner

Supreme Court of the United States · Decided 1945-11-13

Cited by 428 later decision(s) in our corpus · see the citation network in Lexace

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Me. Justice Murphy delivered the opinion of the Court. We are met here with the problem of whether the Tax Court properly found that certain corporate stock did not become worthless in 1937, thereby precluding the petitioning taxpayer from claiming a deductible loss in that year under § 23 (e) of the Revenue Act of 1936. <a class="footnote" href="#fn1" "f…

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