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SMITH v. HELVERING

No. 8423.

141 F.2d 529 (1944)

SMITH v. HELVERING, Commissioner of Internal Revenue.

United States Court of Appeals District of Columbia.

Decided February 14, 1944.

Attorney(s) appearing for the Case

Mr. Stanley Suydam, of Washington, D. C., for petitioner.

Mr. Harry Baum, of Washington, D. C., of the Bar of the Court of Appeals of the State of New York, pro hac vice, by special leave of court, with whom Assistant Attorney General Samuel O. Clark, Jr., and Messrs. Sewall Key and A. F. Prescott, Special Assistants to the Attorney General, were on the brief, for respondent. Messrs. J. P. Wenchel, Chief Counsel, and Rollin H. Transue, Special Attorney, Bureau of Internal Revenue, both of Washington, D. C., also entered appearances for respondent.

Before GRONER, Chief Justice, and MILLER and ARNOLD, Associate Justices.

MILLER, Associate Justice.

The Commissioner determined a deficiency against the taxpayer for the calendar year 1937. The Board of Tax Appeals affirmed. The facts are not in dispute; instead, the taxpayer accepts the evidentiary findings of the Board and challenges the conclusion which it draws therefrom that: "The shares of stock owned by petitioner in San-I-Sal Laboratories, Inc. became worthless prior to the calendar year 1937."; as well as its decision approving...

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