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COOSA LAND CO. v. COMMISSIONER OF INTERNAL REVENUE

No. 9020.

103 F.2d 555 (1939)

COOSA LAND CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fifth Circuit.

May 1, 1939.

Attorney(s) appearing for the Case

Llewellyn A. Luce, of Washington, D. C., for petitioner.

Courtnay C. Hamilton, Sewall Key, and John J. Pringle, Sp. Assts. to Atty. Gen., Jas. W. Morris, Assistant Attorney General, and J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, and Hartford Allen, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for respondent.

Before SIBLEY, HUTCHESON, and HOLMES, Circuit Judges.

HUTCHESON, Circuit Judge.

Appealing from a decision of the United States Board of Tax Appeals, finding deficiencies for the calendar years 1926 and 1927, and from an order of re-determination accordingly, petitioner claims error in the disposition of three items. The first is a claimed loss in petitioner's investment in the stock of the Boll-We-Go Company. The claim as to this is that it became worthless not in 1924, as found by the Board, but in 1925, resulting in...

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