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RASSIEUR v. COMMISSIONER OF INTERNAL REVENUE

No. 12193.

129 F.2d 820 (1942)

RASSIEUR et ux. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Eighth Circuit.

July 3, 1942.

Attorney(s) appearing for the Case

Abraham Lowenhaupt, of St. Louis, Mo. (George M. Rassieur, Lowenhaupt, Waite & Stolar, and Rassieur & Rassieur, all of St. Louis, Mo., on the brief), for petitioners.

Harry Marselli, Sp. Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, Sp. Asst. to Atty. Gen., on the brief), for respondent.

Before STONE, SANBORN, and THOMAS, Circuit Judges.

STONE, Circuit Judge.

This is a petition by Theodore Rassieur and his wife (Carrie M. Rassieur) to review an order of the Board of Tax Appeals denying deductions for a stock loss and for bad debts in their tax year 1933. It is undisputed that the loss occurred and that the debts became bad. The only question is whether these happened in 1933 so as to be proper deductions in that year. The Board sustained the Commissioner in his determination that the loss and bad...

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