SNOWDEN v. McCABE

No. 8064.

111 F.2d 743 (1940)

SNOWDEN v. McCABE, Collector of Internal Revenue.

Circuit Court of Appeals, Sixth Circuit.

May 10, 1940.


Attorney(s) appearing for the Case

Dean P. Kimball, of Memphis, Tenn. (Emmett W. Braden, Allan Davis, and Armstrong, McCadden, Allen Braden & Goodman, all of Memphis, Tenn., on the brief), for appellant.

S. Dee Hanson, of Washington, D. C. (Horace Frierson, Jr., and O. W. Hughes, both of Nashville, Tenn., James W. Morris, Sewall Key, Norman D. Keller, and S. Dee Hanson, all of Washington, D. C., on the brief), for appellee.

Before HICKS, SIMONS and ARANT, Circuit Judges.


ARANT, Circuit Judge.

Appellant sued to recover an additional income tax paid for the year 1932, which the Commissioner assessed because of his disallowance of a deduction for a loss. The facts were stipulated, and the case was tried without a jury. Appellant challenges the District Court's dismissal of the suit, as well as the conclusion of law upon which it was based, that the transaction alleged to have given rise to the loss claimed was one in which no gain or...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases