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HOFFMAN v. COMMISSIONER OF INTERNAL REVENUE

No. 465.

71 F.2d 929 (1934)

HOFFMAN v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Second Circuit.

June 25, 1934.

Attorney(s) appearing for the Case

Jacob Schapiro, of New York City (Harold Wisan, of New York City, of counsel), for petitioner.

Frank J. Wideman, Asst. Atty. Gen. (Sewall Key and F. A. Le Sourd, Sp. Assts. to Atty. Gen., of counsel), for respondent.

Before MANTON, SWAN, and CHASE, Circuit Judges.

SWAN, Circuit Judge.

The petitioner claims to be entitled to a deduction of $43,533.75 as a loss sustained in 1926 on the sale of shares of stock. The Commissioner originally allowed the loss, but by an amendment to his answer set up that the sale did not occur in 1926. The Board so held, contrary, as the petitioner asserts, to the proven facts and the applicable law. This presents the first question to be determined.

In 1923 Hoffman purchased for $75,000...

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