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MANHATTAN GENERAL E. CO. v. COMMISSIONER OF INT. REV.

Nos. 162, 163.

76 F.2d 892 (1935)

MANHATTAN GENERAL EQUIPMENT CO. v. COMMISSIONER OF INTERNAL REVENUE. COLLIER SERVICE CORPORATION v. SAME.

Circuit Court of Appeals, Second Circuit.

April 15, 1935.

Attorney(s) appearing for the Case

Laurence Graves, of Washington, D. C., and A. M. Kracke, of Chicago, Ill. (Caruthers Ewing, of New York City, of counsel), for petitioners.

Frank J. Wideman, Asst. Atty. Gen. (Sewall Key and Helen R. Carloss, Sp. Assts. to Atty. Gen., of counsel), for respondent.

Before MANTON, AUGUSTUS N. HAND, and CHASE, Circuit Judges.

AUGUSTUS N. HAND, Circuit Judge.

The first question before us is whether there was any deductible loss in 1925 because of the cancellation of the contract between Artemas Ward and Interborough Rapid Transit on November 1, 1925. This depends on whether the deductions for exhaustion allowed to Artemas Ward between March 1, 1913, and March 13, 1922, when the latter transferred the contract to Artemas Ward, Inc. (N. Y.), in exchange for all the stock of that corporation...

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