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LOCKHART v. COMMISSIONER OF INTERNAL REVENUE

No. 6116.

89 F.2d 143 (1937)

LOCKHART v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Third Circuit.

Rehearing Denied April 20, 1937.

Attorney(s) appearing for the Case

William E. Sims, of New York City, and J. Merrill Wright and J. Stanton Carson, both of Pittsburgh, Pa. (Sage, Gray, Todd & Sims, of New York City, and Wright & Rundle, of Pittsburgh, Pa., of counsel), for petitioner.

Robert H. Jackson, Asst. Atty. Gen., and Sewall Key and Helen R. Carloss, Sp. Assts. to the Atty. Gen., for the respondent.

Before BUFFINGTON and THOMPSON, Circuit Judges, and MARIS, District Judge.

MARIS, District Judge.

This is a petition to review a decision of the Board of Tax Appeals determining a deficiency in income tax to be due by the petitioner for the year 1929. The Board found that the petitioner's taxable net income for that year before the allowance of any deduction for charitable contributions was $911,599.10. This amount represented ordinary income of $966,467.20, less a capital net loss for the year of $54,868.10. During the year the petitioner...

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