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PARTEE v. COMMISSIONER OF INTERNAL REVENUE

No. 8128.

114 F.2d 716 (1940)

PARTEE v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Sixth Circuit.

September 16, 1940.

Attorney(s) appearing for the Case

John D. Martin, Jr., of Memphis, Tenn., for petitioner.

Louise Foster, Sp. Asst. to Atty. Gen. (James W. Morris, Asst. Atty. Gen., and Sewall Key and A. F. Prescott, Sp. Assts. to Atty. Gen., on the brief), for respondent.

Before HICKS, SIMONS, and ARANT, Circuit Judges.

ARANT, Circuit Judge.

This petition challenges a decision of the United States Board of Tax Appeals upholding an asserted income tax deficiency for a taxable year of less than twelve months in which the taxpayer sustained a capital net loss.

Up to and including 1931, petitioner kept his accounts and made his income tax returns upon a calendar year basis. The Commissioner gave him permission to change to a fiscal year...

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