TSIVOGLOU v. UNITED STATES

No. 2961.

27 F.2d 564 (1928)

TSIVOGLOU v. UNITED STATES.

District Court, D. Massachusetts.

June 27, 1928.


Attorney(s) appearing for the Case

Gaston, Snow, Saltonstall & Hunt, of Boston, Mass., for plaintiff.

J. M. Leinenkugel, Sp. Asst. U. S. Atty., of Boston, Mass.


BREWSTER, District Judge.

This is a petition brought to recover an income tax paid on petitioner's income for the year 1919. His return, duly filed, showed taxable net income of $148,718.84, and a tax of $60,499.49 was assessed thereon, of which amount $44,042.75 was paid. It is this amount the petitioner now seeks to recover. He claims a right to deduct from his gross income a loss of $149,700, which he failed to deduct in his return, and which, if allowed, would...

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