Ramsay Scarlett and Company, Inc. v. Commissioner of Internal Revenue, Baltimore Stevedoring Company, Inc. v. Commissioner of Internal Revenue

U.S. Court of Appeals, Fourth Circuit · Decided 1975-08-05

Cited by 105 later decision(s) in our corpus · see the citation network in Lexace

From the opinion

THOMSEN, Senior District Judge. Taxpayers, Ramsay Scarlett and Company, Inc. (Ramsay) and Baltimore Stevedoring Company, Inc. (Stevedor-ing), appeal from a decision of the Tax Court denying the deduction in their respective corporate income tax returns for the calendar year 1965, of claimed theft losses resulting from embezzle-ments discovered during that year. The findings of f…

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