Supreme Court· 4/13/1925
McCaughn v. Ludington
Citations
- 268 U.S. 106
- 45 S. Ct. 423
- 69 L. Ed. 868
- 1925 U.S. LEXIS 554
- 1 C.B. 110
- 5 A.F.T.R. (P-H) 5376
- 1 U.S. Tax Cas. (CCH) 126
How courts have described this case
Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.
- Flannery held “that the Act allowed a deduction to the extent only that an actual loss was sustained from the investment, as measured by the difference between the purchase and sale prices of the property”
Source: CourtListener parenthetical corpus (CC0).
Judges: Sanford, McReynolds, Sutherland
Read full opinion on CourtListenerCited by
64 cases in this archive cite this case; the 20 most cited are listed.
- Heiner v. TindleSupreme Court· 1928-04-09· cited 151×
- In Re Visiting Home Services, Inc.Ninth Circuit· 1981-05-01· cited 53×
- Pfleghar Hardware Specialty Co. v. BlairSecond Circuit· 1929-02-04· cited 31×
- Principal Life Insurance Company and Subsidiaries v. United StatesFederal Claims· 2014-05-09· cited 26×
- Erskine v. CommissionerBoard of Tax Appeals· 1932-05-24· cited 23×
- United Steelworkers of America v. Harris & Sons Steel Co.Third Circuit· 1983-04-28· cited 20×
- Dayton Co. v. Commissioner of Internal RevenueEighth Circuit· 1937-06-12· cited 17×
- Appeal of GrayBoard of Tax Appeals· 1925-09-28· cited 15×
- Petersen v. Comm'r of Internal RevenueTenth Circuit· 2019-05-15· cited 13×
- Terminal Railroad Ass'n of St. Louis v. CommissionerBoard of Tax Appeals· 1929-10-31· cited 13×
- Brandon v. State Revenue CommissionCourt of Appeals of Georgia· 1936-07-07· cited 11×
- Cameron v. CommissionerBoard of Tax Appeals· 1930-07-22· cited 10×
- Dempster Mill Mfg. Co. v. BurnetD.C. Circuit· 1931-01-06· cited 10×
- Rose v. Trust Co. of GeorgiaFifth Circuit· 1928-10-26· cited 8×
- Bloch v. CommissionerBoard of Tax Appeals· 1929-05-09· cited 8×
- Unnamed caseThird Circuit· 1983-04-28· cited 7×
- Fraser v. Commissioner of Internal RevenueSecond Circuit· 1928-04-09· cited 7×
- Pioneer Cooperage Co. v. CommissionerBoard of Tax Appeals· 1929-08-19· cited 7×
- Mitchell v. Commissioner of Internal RevenueSecond Circuit· 1931-04-13· cited 6×
- Houston v. CommissionerThird Circuit· 1930-03-14· cited 6×
Cites
4 cases in this archive are cited by this case.
Other cases named McCaughn v. Ludington
1 other CourtListener record shares this case name.
Sourced from CourtListener / Free Law Project (CC0).
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