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COMMISSIONER OF INTERNAL REVENUE v. FREIHOFER

Nos. 6868 to 6871.

102 F.2d 787 (1939)

COMMISSIONER OF INTERNAL REVENUE v. FREIHOFER, and three other cases.

Circuit Court of Appeals, Third Circuit.

March 15, 1939.

Attorney(s) appearing for the Case

James W. Morris, Asst. Atty. Gen., and Sewall Key and Arthur A. Armstrong, Sp. Assts. to Atty. Gen., for petitioner.

Milton A. Kamsler, of Philadelphia, Pa., for respondents Grosscup.

Israel Packel, of Philadelphia, Pa., for respondents Greisler.

Harry J. Alker, Jr., of Philadelphia, Pa., for respondent Freihofer.

Before MARIS and CLARK, Circuit Judges, and KALODNER, District Judge.

MARIS, Circuit Judge.

These petitions by the Commissioner of Internal Revenue to review four decisions of the Board of Tax Appeals present for our determination a single question. It is this. Is a total loss which is suffered by a land owner as a result of the foreclosure of a mortgage upon his land which had been given by a prior owner, a loss resulting from the sale of a capital asset within the meaning of Section 117 of the Revenue Act of 1934? (26 U.S.C.A. §...

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