SHEARER v. ANDERSON


13 F.2d 258 (1926)

SHEARER v. ANDERSON, Collector of Internal Revenue.

District Court, S. D. New York.

March 29, 1926.


Attorney(s) appearing for the Case

Stewart & Shearer, of New York City (Harry J. Campaign and George L. Shearer, both of New York City, of counsel), for plaintiff.

Emory R. Buckner, U. S. Atty., of New York City (Charles L. Sylvester, Asst. U. S. Atty., of New York City, of counsel), for defendant.


GODDARD, District Judge.

This is a motion by plaintiff for judgment on the pleadings, on the ground that the complaint does not state facts sufficient to constitute a cause of action. The facts set forth in the complaint are deemed to be admitted for the purpose of this motion, and are as follows:

Mr. Shearer, the plaintiff, in his federal income tax return for the year 1920, claimed as a deduction from his gross income the sum of $1,252, representing a loss...

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