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INGLE v. GAGE

No. 218-A.

52 F.2d 738 (1931)

INGLE v. GAGE.

District Court, W. D. New York.

September 25, 1931.

Attorney(s) appearing for the Case

Henry M. Ward, of Washington, D. C. (William W. Armstrong, of Rochester, N. Y., of counsel), for plaintiff.

Richard H. Templeton, U. S. Atty., of Buffalo, N. Y., Joseph J. Doran, Asst. U. S. Atty., of Rochester, N. Y., and C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and E. J. Dowd, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for defendant.

KNIGHT, District Judge.

In his income tax return for 1918, plaintiff claimed a deductible loss of $14,400 sustained by the demolition and removal of certain buildings on his properties. The Commissioner of Internal Revenue disallowed the claim. Plaintiff appealed to the Board of Tax Appeals, and, upon submission under an agreed statement of facts, the Board of Tax Appeals sustained the Commissioner and made a deficiency assessment of $11,284.61. The collector of internal...

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