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SQUIER v. COMMISSIONER OF INTERNAL REVENUE

No. 15.

68 F.2d 25 (1933)

SQUIER et al. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Second Circuit.

December 11, 1933.

Attorney(s) appearing for the Case

Henry M. Wise and Woolsey A. Shepard, both of New York City (Woolsey A. Shepard, of New York City, of counsel), for appellants.

Pat Malloy, Asst. Atty. Gen., and John H. McEvers and Walter L. Barlow, Sp. Assts. to Atty. Gen., for appellee.

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

AUGUSTUS N. HAND, Circuit Judge.

The question is whether certain deductions in connection with a purchase of 985 shares of stock of the Shur-Loc Elevator Safety Company, Inc., at an aggregate cost of $40,500, loans to that company amounting to $52,950, and certain loans to the Shur-Loc Company of Illinois, aggregating $98,000, should be allowed as a deduction in computing the net income of Edwin M. Squier accruing during the period from January 1, 1926, to the date...

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