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NEW CASTLE LEATHER CO. v. COMMISSIONER OF INTERNAL REVENUE

No. 322.

65 F.2d 294 (1933)

NEW CASTLE LEATHER CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Second Circuit.

June 5, 1933.

Attorney(s) appearing for the Case

George W. Newgass, of New York City (A. H. Frisch, of New York City, Joseph J. Klein, of Cleveland, Ohio, and Myron A. Finke, of New York City, of counsel), for appellant.

Sewall Key and John H. McEvers, Sp. Assts. to Atty. Gen. (C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, of Washington, D. C., of counsel), for appellee.

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

PER CURIAM.

This case involves the same question decided in our opinion in Delaware & Hudson Co. v. Commissioner (C. C. A.) 65 F.2d 292, handed down herewith. The affiliate, whose carried over loss was sought to be used, had had losses both in 1927 and 1928. The loss for 1928 was concededly a proper deduction in the group income for that year. The Commissioner and the Board refused to allow the carried over loss as a further deduction...

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