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SMITH v. HIGGINS

No. 173.

102 F.2d 456 (1939)

SMITH v. HIGGINS, Collector of Internal Revenue.

Circuit Court of Appeals, Second Circuit.

March 6, 1939.

Attorney(s) appearing for the Case

David Sher, of New York City (Kevin McInerney, of Rochester, N. Y., of counsel), for plaintiff.

Lamar Hardy, U. S. Atty., of New York City (Robert E. Pratt, Asst. U. S. Atty., of New York City, of counsel), for defendant.

Before L. HAND, AUGUSTUS N. HAND, and CHASE, Circuit Judges.

CHASE, Circuit Judge.

The plaintiff filed his income tax return for 1932 with the Collector of Internal Revenue for the Third District of New York and therein claimed a deduction for a loss sustained on the sale of securities to Innisfail Corporation on December 29, 1932. He also claimed a deduction for a loss sustained on the sale of certain securities to his wife on the same date. Both deductions were disallowed; a deficiency in income taxes for 1932, based on the...

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