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EATON v. COMMISSIONER OF INTERNAL REVENUE

No. 10991.

143 F.2d 876 (1944)

EATON et al. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fifth Circuit.

July 11, 1944.

Attorney(s) appearing for the Case

Walter E. Travers, of West Palm Beach, Fla., for petitioners.

Howard P. Locke, Sewall Key, and J. Louis Monarch, Sp. Assts. to Atty. Gen., Samuel O. Clark, Jr., Asst. Atty. Gen., and J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, and Rollin H. Transue, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for respondent.

Before SIBLEY, HUTCHESON, and LEE, Circuit Judges.

HUTCHESON, Circuit Judge.

The Tax Court affirmed the Commissioner's disallowance of a deduction of $27,770, claimed for the year 1937, because stock in Smith & Wyman Company became worthless in that year. Petitioners are here insisting that the Commissioner and the Tax Court, as they did in the Miami Beach Bay Shore Co. case, 5 Cir., 136 F.2d 408, have viewed the taxpayer's claim with a gaze too blurred by intense preoccupation...

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