BURNET v. HUFF

No. 58.

288 U.S. 156 (1933)

BURNET, COMMISSIONER OF INTERNAL REVENUE, v. HUFF ET AL.

Supreme Court of United States.

Decided February 6, 1933.


Attorney(s) appearing for the Case

Mr. Paul D. Miller, with whom Solicitor General Thacher, Assistant Attorney General Youngquist, and Messrs. Sewall Key and Andrew D. Sharpe were on the brief, for petitioner.

Mr. Harry C. Weeks for respondents.


MR. CHIEF JUSTICE HUGHES delivered the opinion of the Court.

In computing net income for 1920, the respondents, R.E. Huff, and his wife, E.B. Huff (now deceased), sought deduction of a loss alleged to have been sustained in that year, in relation to community property, through the embezzlement of trust funds. The funds were held by a partnership of which R.E. Huff was a member and were embezzled by his copartner. The Commissioner disallowed the deduction, holding...

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