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DE BLOIS v. COMMISSIONER OF INTERNAL REVENUE

No. 2346.

36 F.2d 11 (1929)

DE BLOIS et al. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, First Circuit.

November 22, 1929.

Attorney(s) appearing for the Case

Burton E. Eames, of Boston, Mass. (Tyler, Eames, Wright & Hooper, of Boston, Mass., on the brief), for petitioners.

Percy S. Crewe, Sp. Atty., Bureau of Internal Revenue, of Washington, D. C. (Mabel Walker Willebrandt, Asst. Atty. Gen., C. M. Charest, General Counsel, Bureau of Internal Revenue, of Washington, D. C., and Sewall Key and Helen R. Carloss, Sp. Assts. to Atty. Gen., on the brief), for respondent.

Before BINGHAM, ANDERSON, and WILSON, Circuit Judges.

ANDERSON, Circuit Judge.

This is a petition for review of a decision by the United States Board of Tax Appeals, sustaining the Commissioner of Internal Revenue in holding the estate of David Sears, of which the petitioners are executors, liable to an additional tax of $15,216.09 for 1920. The question involved is the right to a deduction of $26,297.10, claimed as a loss sustained in 1920 in connection with Mr. Sears' purchase of 366 shares of the preferred stock ...

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