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HUGHES v. COMMISSIONER OF INTERNAL REVENUE

No. 144.

38 F.2d 755 (1930)

HUGHES v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Tenth Circuit.

February 5, 1930.

Attorney(s) appearing for the Case

Gerald Hughes, of Denver, Colo. (C. C. Dorsey and Berrien Hughes, both of Denver, Colo., on the brief), for petitioner.

Prew Savoy, Sp. Atty., Bureau of Internal Revenue, of Washington, D. C. (Sewall Key, and Randolph C. Shaw, Sp. Assts. to the Atty. Gen., and C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, of Washington, D. C., on the brief), for respondent.

Before COTTERAL, PHILLIPS, and McDERMOTT, Circuit Judges.

McDERMOTT, Circuit Judge.

The petitioner claimed a credit, in his 1922 income tax return, for a loss of $32,493.19 carried over from 1921 under the provisions of section 204 of the Revenue Act of 1921 (42 Stat. 231). The Commissioner figured the allowable credit to be $2,029.88, and notified the petitioner of a deficiency assessment in the sum of $11,799.97. The Board of Tax Appeals sustained the Commissioner, and the case is here for review.

The facts are...

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