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HELVERING v. OWENS

No. 163.

95 F.2d 318 (1938)

HELVERING, Commissioner of Internal Revenue, v. OWENS et al.

Circuit Court of Appeals, Second Circuit.

March 7, 1938.

Attorney(s) appearing for the Case

James W. Morris, Asst. Atty. Gen., and Sewall Key and Louise Foster, Sp. Assts. to Atty. Gen., for petitioner.

Ewing Everett, of New York City, for respondents.

Before L. HAND, SWAN, and CHASE, Circuit Judges.

PER CURIAM.

This appeal involves the question as to how much the taxpayers — a husband and wife filing a joint income tax return — were entitled to charge off as a loss for injury to a motorcar by reason of a collision in 1934. The car had been bought at some undisclosed time before 1934 for $1,825; on June 1st of that year it collided with another car and was so damaged that it was thereafter worth only $190...

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