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LIBBY v. COMMISSIONER OF INTERNAL REVENUE

No. 8217.

133 F.2d 203 (1943)

Albion D. T. LIBBY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

Circuit Court of Appeals, Third Circuit.

Decided February 8, 1943.

Rehearing Denied March 17, 1943.

Attorney(s) appearing for the Case

A. D. T. Libby, of Newark, N. J., for petitioner.

Arthur Manella, of Washington, D. C. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and Samuel H. Levy, Sp. Assts. to Atty. Gen., on the brief), for respondent.

Before BIGGS, MARIS, and JONES, Circuit Judges.

PER CURIAM.

The finding of the Board of Tax Appeals (now the Tax Court of the United States) that the stock in question became worthless prior to the taxable year for which the petitioner claimed its cost as a deduction is amply supported by the evidence. The decision of the Board is therefore...

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