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TINDLE v. HEINER

No. 3594.

18 F.2d 452 (1927)

TINDLE et al. v. HEINER, Collector of Internal Revenue.

Circuit Court of Appeals, Third Circuit.

April 4, 1927.

Attorney(s) appearing for the Case

James Walton, of Pittsburgh, Pa., for plaintiffs in error.

John D. Meyer, U. S. Atty., of Pittsburgh, Pa., A. W. Gregg, Gen. Counsel, Bureau of Internal Revenue, and Frederick W. Dewart, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for defendant in error.

Sachs & Caplan, of Pittsburgh, Pa., amici curiæ.

Before BUFFINGTON, WOOLLEY, and DAVIS, Circuit Judges.

BUFFINGTON, Circuit Judge.

This case centers around the word "transaction" — "transaction entered into for profit" — as used in the Revenue Act of 1918 (40 Stat. c. 18, § 214 [a] [5]; Comp. St. § 6336 1/8g) in respect to losses allowed as deductions in income tax returns. What in point of fact is the transaction we are here dealing with? Was it one Congress meant to cover by this section? Viewed as an entirety the transaction involved is this...

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