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COMMISSIONER OF INTERNAL REVENUE v. BROWN

Nos. 2578, 2583.

54 F.2d 563 (1931)

COMMISSIONER OF INTERNAL REVENUE v. BROWN. BROWN v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, First Circuit.

December 17, 1931.

Attorney(s) appearing for the Case

Helen R. Carloss, Sp. Asst. to Atty. Gen. (G. A. Youngquist, Asst. Atty. Gen., Sewall Key, and J. Louis Monarch, Sp. Assts. to Atty. Gen., and C. M. Charest, Gen. Counsel, Philip M. Clark and Stanley B. Pierson, Sp. Attys., Bureau of Internal Revenue, all of Washington, D. C., on the brief), for the commissioner.

James C. Peacock, of Washington, D. C. (C. E. Koss and Proskauer, Rose & Paskus, all of New York City, on the brief), for Jacob F. Brown.

Before BINGHAM, WILSON, Circuit Judges, and MORRIS, District Judge.

WILSON, Circuit Judge.

These are petitions for review of decisions of the Board of Tax Appeals affirming in part a decision of the Commissioner of Internal Revenue assessing the income tax of the partners of Brown & Adams, wool dealers in the city of Boston, for the calendar year of 1918, and overruling the Commissioner in refusing to allow as a deduction to Jacob F. Brown in 1918 the cost of certain Japanese bonds sequestered by the German government during the...

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