LITTLETON, Judge.
The losses sustained by plaintiffs, as shown by the facts, have not been allowed as deductions for any year. When plaintiffs made their returns for 1930, they did not claim the losses as deductions but soon thereafter they filed claims for refund in which such deductions were claimed. These refund claims were rejected, and the defendant here contends that such losses as
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.
