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HELVERING v. OBICI

No. 4304.

97 F.2d 431 (1938)

HELVERING, Commissioner of Internal Revenue, v. OBICI et ux.

Circuit Court of Appeals, Fourth Circuit.

June 6, 1938.

Attorney(s) appearing for the Case

W. Croft Jennings, Sp. Asst. to the Atty. Gen. (James W. Morris, Asst. Atty. Gen., and J. Louis Monarch, Sp. Asst. to the Atty. Gen., on the brief), for petitioner.

Edwin T. Coulbourn and G. A. Harris, both of Suffolk, Va., for respondents.

Before PARKER, NORTHCOTT, and SOPER, Circuit Judges.

PARKER, Circuit Judge.

This is a petition to review a decision of the Board of Tax Appeals. The facts are undisputed and are as follows: Respondents, husband and wife, acquired a boat, boat house and pier in the year 1925 at a cost of $5,025 for the boat house and pier, and $300 for the boat. In August, 1933, the property was totally destroyed by storm. The property was not used by the respondents in a trade or business. The...

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