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LONG v. COMMISSIONER OF INTERNAL REVENUE

No. 8571.

96 F.2d 270 (1938)

LONG v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Ninth Circuit.

Petition for Rehearing Denied May 18, 1938.

Attorney(s) appearing for the Case

Chandler P. Ward, of Los Angeles, Cal., for petitioner.

James W. Morris, Asst. Atty. Gen., and Sewall Key, Norman D. Keller, Alexander Tucker, and John J. Pringle, Sp. Assts. to Atty. Gen., for respondent.

Before GARRECHT, HANEY, and STEPHENS, Circuit Judges.

STEPHENS, Circuit Judge.

The Commissioner of Internal Revenue disallowed a deduction claimed in petitioner's income tax return and determined a deficiency in the tax liability of $3,286.17 for the year 1931. She petitioned the Board of Tax Appeals for a redetermination of the deficiency and prayed that, "The Board may find that the taxpayer suffered a deductible loss during the year 1931 in the sum of $112,450." The Board decided no deduction should be allowed. Petitioner...

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