JOYCE v. GENTSCH

No. 9643.

141 F.2d 891 (1944)

JOYCE v. GENTSCH, Collector of Internal Revenue.

Circuit Court of Appeals, Sixth Circuit.

April 7, 1944.


Attorney(s) appearing for the Case

H. J. Crawford, of Cleveland, Ohio, and Roger Hinds, of New York City (Squire, Sanders & Dempsey, H. J. Crawford, and John A. Duncan, all of Cleveland, Ohio, and Roger Hinds, of New York City, on the brief), for appellant.

Warren F. Wattles, of Washington, D. C. (Samuel O. Clark, Jr., Sewall Key, and Ray A. Brown, all of Washington, D.C., and Don C. Miller and F. B. Kavanagh, both of Cleveland, Ohio, on the brief), for appellee.

Before SIMONS, HAMILTON, and MARTIN, Circuit Judges.


MARTIN, Circuit Judge.

The appellant, Adrian D. Joyce, was defeated in his action, brought in the United States District Court for Northern Ohio, against Frank F. Gentsch, Collector of Internal Revenue, to recover an alleged overpayment of income taxes for 1934. On March 15, 1935, appellant and his wife filed a joint income tax return for the year in controversy in which a net loss of $30,299.13 was disclosed. The Deputy Commissioner of Internal Revenue notified appellant...

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