EATON v. COMMISSIONER OF INTERNAL REVENUE

No. 7855.

81 F.2d 332 (1935)

EATON v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Ninth Circuit.

January 13, 1935.


Attorney(s) appearing for the Case

Perry W. Shrader, of Kansas City, Mo., and Charles M. Frey, of San Francisco, Cal., for petitioner.

Frank J. Wideman, Asst. Atty. Gen., Sewall Key, John MacC. Hudson, and Berryman Green, Sp. Assts. to Atty. Gen., and E. W. Pavenstedt, of Washington, D. C., for respondent.

Before WILBUR, DENMAN, and HANEY, Circuit Judges.


WILBUR, Circuit Judge.

This is an appeal from an order of the Board of Tax Appeals affirming the decision of the Commissioner with reference to a deficiency for income tax purposes. The plaintiff claimed a deductible loss for the year 1928 in the amount of $4,537.60, this being his estimate of the value of 3788 apple and pear trees which the petitioner destroyed in 1928, upon three farms having a total acreage of 114.39 acres purchased by him in 1928 at a total cost...

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