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NACHOD & UNITED STATES SIGNAL CO. v. HELVERING

No. 6487.

74 F.2d 164 (1934)

NACHOD & UNITED STATES SIGNAL CO. v. HELVERING, Commissioner of Internal Revenue.

Circuit Court of Appeals, Sixth Circuit.

December 14, 1934.

Attorney(s) appearing for the Case

C. R. McAtee, of Washington, D. C. (Mason, Spalding & McAtee, of Washington, D. C., on the brief), for petitioner.

Helen Carloss, of Washington, D. C. (Sewall Key, J. Louis Monarch, and S. Dee Hanson, all of Washington, D. C., on the brief), for respondent.

Before HICKS, SIMONS, and ALLEN, Circuit Judges.

SIMONS, Circuit Judge.

This review involves the petitioner's income taxes for the calendar years 1923 to 1926, inclusive. The sole issue before the Board was whether or not the respondent erred in disallowing deductions from gross income on account of the exhaustion of value of a group of patents owned by the taxpayer. The determinations of the respondent were approved, and the taxpayer seeks review of the Board's decision...

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