ATKINS v. UNITED STATES

No. 42061.

14 F.Supp. 288 (1936)

ATKINS v. UNITED STATES.

Court of Claims.

April 6, 1936.


Attorney(s) appearing for the Case

Alex. M. Hamburg, for plaintiff.

Joseph H. Sheppard, of Washington, D. C., and Robert H. Jackson, Asst. Atty. Gen., for the United States.

Before BOOTH, Chief Justice, and GREEN, LITTLETON, WILLIAMS, and WHALEY, Judges.


WILLIAMS, Judge.

The plaintiff seeks to recover $10,433.20, an alleged overpayment of his federal income tax for the calendar year 1928. The claim is based on the contention that the plaintiff is entitled to deduct from his gross income for the year 1928 the amount of a loss sustained by him in the year 1927.

Plaintiff's income tax return for the year 1927 showed a loss of $56,186.33 and no tax due. In arriving at the amount of the loss, plaintiff took deductions...

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