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MARTIN v. COMMISSIONER OF INTERNAL REVENUE

No. 66.

61 F.2d 942 (1932)

MARTIN v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Second Circuit.

December 5, 1932.

Attorney(s) appearing for the Case

Frank J. Maguire, of Buffalo, N. Y. (Albrecht, Maguire & Mills, of Buffalo, N. Y., of counsel), for petitioner.

G. A. Youngquist, Asst. Atty. Gen., and Sewall Key, Whitney North Seymour, and F. Edward Mitchell, Sp. Assts. to Atty. Gen. (C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, of Washington, D. C., and J. E. Marshall, Sp. Atty., Bureau of Internal Revenue, of Washington, D. C., of counsel), for respondent.

Before MANTON, AUGUSTUS N. HAND, and CHASE, Circuit Judges.

MANTON, Circuit Judge.

The taxpayer seeks a review of the income taxes assessed against him for the years 1926 and 1927. His petition is filed pursuant to the Revenue Act of 1926, chapter 27, 44 Stat. 9, §§ 1001-1003 (26 USCA § 1224 and note, and §§ 1225, 1226). The question involved is whether, under the provisions of the Revenue Act relating to installment sales, a taxpayer may spread a loss on a sales contract over a term of years in proportion...

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