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FARISH v. COMMISSIONER OF INTERNAL REVENUE

Nos. 8844, 8845.

103 F.2d 63 (1939)

FARISH v. COMMISSIONER OF INTERNAL REVENUE (two cases).

Circuit Court of Appeals, Fifth Circuit.

April 4, 1939.

Attorney(s) appearing for the Case

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

F. E. Youngman, O. W. Hammonds, and Sewall Key, Sp. Assts. to Atty. Gen., Jas. W. Morris, Asst. Atty. Gen., and J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, and DeWitt M. Evans, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for respondent.

Before FOSTER, SIBLEY, and McCORD, Circuit Judges.

FOSTER, Circuit Judge.

Petitioners are husband and wife, residents of Texas, and made separate tax returns of the community income for the years 1932 and 1933, taking deductions for losses incurred as members of two partnerships, to-wit, Huisache Stables and Farish, Wiess and Evans. Petitioners invoked the provisions of Sec. 23 of the Revenue Act of 1932, 26 U.S.C.A. § 23, which provide for deductions from gross income by an individual for losses "incurred in...

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