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HULL'S ESTATE v. COMMISSIONER OF INTERNAL REVENUE

No. 19.

124 F.2d 503 (1942)

HULL'S ESTATE et al. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Second Circuit.

January 7, 1942.

Attorney(s) appearing for the Case

John A. Dutton, of New York City, (Charles J. Eignor, of New York City, of counsel), for petitioners.

J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, of Washington, D. C., Samuel O. Clark, Jr., Asst. Atty. Gen., and J. Louis Monarch, Gerald L. Wallace, and Hubert L. Will, Sp. Assts. to Atty. Gen. for respondent.

Before SWAN, CHASE, and FRANK, Circuit Judges.

CHASE, Circuit Judge.

The petitioners are the surviving executors of the last will of William S. Hull, deceased. They are seeking to have expunged a deficiency in the income taxes of Mr. Hull for 1936 which the Commissioner determined by disallowing a deduction the taxpayer had taken for the cost of stock he held in Primal Realty Corporation and which he claimed became worthless in that year. The Board sustained the Commissioner.

The deduction was claimed...

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