EVANS v. ROTHENSIES

No. 7220.

114 F.2d 958 (1940)

EVANS v. ROTHENSIES, Collector of Internal Revenue.

Circuit Court of Appeals, Third Circuit.

September 23, 1940.


Attorney(s) appearing for the Case

Bernard V. Lentz, Thomas Raeburn White, and White & Staples, all of Philadelphia, Pa., for appellant.

Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, J. Louis Monarch, and Paul R. Russell, Sp. Assts. to Atty. Gen. (J. Cullen Ganey, U. S. Atty., and Thomas J. Curtin, Asst. U. S. Atty., both of Philadelphia, Pa., of counsel), for appellee.

Before BIGGS, CLARK, and JONES, Circuit Judges.


JONES, Circuit Judge.

In his income tax return for the year 1935, the appellant taxpayer showed an alleged capital loss as an offset against capital gains. The Commissioner of Internal Revenue disallowed the loss thus claimed and determined and assessed a deficiency for the taxable year which the appellant paid under protest. The taxpayer's claims for refund having been denied, he filed suit in the court below against the Collector of Internal Revenue for the recovery...

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