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CEM SECURITIES CORP. v. COMMISSIONER OF INT. REVENUE

No. 3555.

72 F.2d 295 (1934)

CEM SECURITIES CORPORATION v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fourth Circuit.

June 29, 1934.

Attorney(s) appearing for the Case

Thomas G. Haight, of Jersey City, N. J. (J. Marvin Haynes and Robert H. Montgomery, both of Washington, D. C., on the brief), for petitioner.

Carlton Fox and John MacC. Hudson, Sp. Assts. to Atty. Gen. (John H. McEvers and Walter L. Barlow, Sp. Assts. to Atty. Gen., on the brief), for respondent.

Before PARKER and SOPER, Circuit Judges, and COLEMAN, District Judge.

SOPER, Circuit Judge.

This petition to review involves deficiencies in income tax for the year 1928 in the amount of $31,752.31. The questions at issue are (1) whether the taxpayer, a Delaware corporation, had the right to deduct from its income for the period February 21 to December 31, 1928, a net loss suffered by a preceding New York corporation in the earlier portion of the year; and (2) whether the income tax return filed by the taxpayer for the year 1928, including...

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