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ABERLE v. COMMISSIONER OF INTERNAL REVENUE

No. 7606.

121 F.2d 726 (1941)

ABERLE v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Third Circuit.

June 23, 1941.

Attorney(s) appearing for the Case

James F. McMullan, of Philadelphia, Pa. (Andrew R. McCown and Shields, Clark, Brown & McCown, all of Philadelphia, Pa., on the brief), for petitioner.

S. Dee Hanson, Sp. Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, J. Louis Monarch, Sp. Assts. to Atty. Gen., on the brief), for respondent.

Before BIGGS, CLARK and GOODRICH, Circuit Judges.

GOODRICH, Circuit Judge.

This is a petition to review a decision of the Board of Tax Appeals upholding a ruling of the Commissioner against the taxpayer. The case raises the question whether the disposition by the petitioner of a capital asset, consisting of mortgaged premises, resulted in an ordinary loss deductible in full or in a capital loss subject to the limitations of § 117 (d) of the Revenue Act of 1934, 26 U.S.C.A. Int.Rev.Acts, page 708.

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