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RAND v. HELVERING

No. 9983.

77 F.2d 450 (1935)

RAND et al. v. HELVERING, Commissioner of Internal Revenue.

Circuit Court of Appeals, Eighth Circuit.

April 19, 1935.

Attorney(s) appearing for the Case

Leland W. Scott, of Minneapolis, Minn. (Harry A. Blackmun and Junell, Driscoll, Fletcher, Dorsey & Barker, all of Minneapolis, Minn., on the brief), for petitioner.

Lucius A. Buck, Sp. Asst. to Atty. Gen. (Frank J. Wideman, Asst. Atty. Gen., and James W. Morris, Sp. Asst. to Atty. Gen., on the brief), for respondent.

Before STONE, GARDNER, and VAN VALKENBURGH, Circuit Judges.

STONE, Circuit Judge.

The Commissioner refused to allow deductions claimed by Rand Company and by R. R. Rand, Jr., in assessment of the income tax of each of them for the year 1929. In each instance, the claimed deduction was based upon loss on certain corporate stock alleged to have been realized by sales on December 31, 1929. The cases of the two taxpayers were consolidated by the Board, and from orders of the Board sustaining the Commissioner this petition is brought...

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