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HAMLEN v. UNITED STATES

No. 6954.

31 F.Supp. 309 (1940)

HAMLEN v. UNITED STATES.

District Court, D. Massachusetts.

January 31, 1940.

Attorney(s) appearing for the Case

Charles B. Barnes, Jr., of Boston, Mass., for plaintiff.

Edmund J. Brandon, U. S. Atty., and C. Keefe Hurley, Asst. U. S. Atty., both of Boston, Mass., for defendant.

FORD, District Judge.

This is a suit to recover income taxes amounting to $7,785.55 with interest, assessed against the plaintiff for the calendar year of 1932.

The only question involved is whether the plaintiff sustained capital losses in this year as a result of the sale by her of certain shares of stock. The statute involved is the Revenue Act of 1932, Chapter 209, 47 Stat. 169, Section 23(e) (2), Section 101 (b) and Section 118(a), 26 U.S.C.A. §...

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