Corliss Lamont and Margaret I. Lamont v. Commissioner of Internal Revenue

U.S. Court of Appeals, Second Circuit · Decided 1964-12-17

Cited by 103 later decision(s) in our corpus · see the citation network in Lexace

From the opinion

LUMBARD, Chief Judge: At issue in this petition are tax deductions claimed by taxpayer Corliss Lamont 1 as losses from his professional activities in the taxable year 1957. The Tax Court of the United States, Withey, J., disallowed the deductions, and upheld the Commissione…

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