VESPER CO. v. COMMISSIONER OF INTERNAL REVENUE

No. 12257.

131 F.2d 200 (1942)

VESPER CO., Inc., v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Eighth Circuit.

Rehearing Denied December 2, 1942.


Attorney(s) appearing for the Case

Crawford Johnson, of St. Louis, Mo. (R. H. McRoberts and Bryan, Williams, Cave & McPheeters, all of St. Louis, Mo., on the brief), for petitioner.

Earl C. Crouter, Sp. Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, Gerald L. Wallace, and Morton K. Rothschild, Sp. Assts. to Atty. Gen., on the brief), for respondent.

Before SANBORN, THOMAS, and JOHNSEN, Circuit Judges.


JOHNSEN, Circuit Judge.

Petitioner seeks a review of a decision of the Board of Tax Appeals, 44 B.T.A. 1274, which redetermined a deficiency of $3,285.19 in its income tax for the year 1936.

The deficiency arose out of petitioner's attempt to deduct as a capital loss, under section 115(c) and (i) of the Revenue Act of 1936,1 26 U.S.C.A. Internal Revenue Acts, pages 868 and 871, the difference between the amount received by it from...

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