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WASHBURN v. COMMISSIONER OF INTERNAL REVENUE

No. 8886.

51 F.2d 949 (1931)

WASHBURN v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Eighth Circuit.

August 11, 1931.

Attorney(s) appearing for the Case

A. McC. Washburn, of Minneapolis, Minn., for petitioner.

Hayner N. Larson, Sp. Asst. to Atty. Gen. (G. A. Youngquist, Asst. Atty. Gen., Sewall Key and J. P. Jackson, Sp. Assts. to Atty. Gen., and C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and J. K. Polk, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., on the brief), for respondent.

Before KENYON and BOOTH, Circuit Judges, and OTIS, District Judge.

KENYON, Circuit Judge.

This appeal is from a decision of the Board of Tax Appeals (hereinafter designated the Board) holding that petitioner was not entitled to a deduction on his income tax for 1923, based on a loss sustained in 1922, for the reason that the same did not result from the operation of any trade or business regularly carried on by petitioner. The facts are these:

From 1880 until 1921 petitioner was a lawyer engaged in the active practice of...

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