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COMMISSIONER OF INTERNAL REVENUE v. THOMAS

No. 7788.

84 F.2d 562 (1936)

COMMISSIONER OF INTERNAL REVENUE v. THOMAS.

Circuit Court of Appeals, Fifth Circuit.

July 9, 1936.

Attorney(s) appearing for the Case

J. P. Jackson and Sewall Key, Sp. Assts. to Atty. Gen., Robert H. Jackson, Asst. Atty. Gen., and Hartford Allen, Sp. Atty., Bureau of Internal Revenue, of Washington, D. C., for petitioner.

Walter E. Barton, of Washington, D. C., for respondent.

Before FOSTER, SIBLEY, and HUTCHESON, Circuit Judges.

FOSTER, Circuit Judge.

Respondent, Pat Morgan Thomas, a resident of Texas, filed a joint return for himself and wife for income taxes for the year 1930, showing a net loss of $4,441.10, and no taxable income. The Commissioner disallowed the loss claimed and determined a deficiency of $1,721.71 in taxes. The Board of Tax Appeals decided there was no deficiency. This appeal followed.

The loss was claimed as resulting from the sale of 200 shares of stock of the...

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