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HEINZ v. COMMISSIONER OF INTERNAL REVENUE

Nos. 6427-6429.

101 F.2d 453 (1939)

HEINZ v. COMMISSIONER OF INTERNAL REVENUE. COMMISSIONER OF INTERNAL REVENUE v. HEINZ.

Circuit Court of Appeals, Third Circuit.

January 30, 1939.

Attorney(s) appearing for the Case

Oscar P. Mast, of Washington, D. C. (Bright, Thompson & Mast, of Washington, D. C., of counsel), for taxpayer.

James W. Morris, Asst. Atty. Gen., and Sewall Key and Harry Marselli, Sp. Assts. to Atty. Gen., for Commissioner.

Before DAVIS and THOMPSON, Circuit Judges, and DICKINSON, District Judge.

PER CURIAM.

These appeals were disposed of in an opinion filed by this court on February 11, 1938 (3 Cir., 94 F.2d 832) but thereafter petitions for rehearing were filed by both parties which are denied except as herein considered.

The first question involved is whether a certain loss sustained by the taxpayer in 1931 was an ordinary loss, as was held by the Board of Tax Appeals, or whether it was a capital loss as contended...

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