1. Home
  2. Browse Decisions
  3. F.2d
  4. 139 F.2d
  5. 139 F.2d 690 (1944)
 

NEMEROV v. HELVERING

No. 74.

139 F.2d 690 (1944)

NEMEROV v. HELVERING, Commissioner of Internal Revenue.

Circuit Court of Appeals, Second Circuit.

January 3, 1944.

Attorney(s) appearing for the Case

Isidore Siegeltuch, of New York City, for petitioner.

F. E. Youngman, of Washington, D. C., for respondent.

Before L. HAND, CHASE, and FRANK, Circuit Judges.

PER CURIAM.

The petitioner has been allowed a deduction of $2,000 for the year in question under § 117(d) of the Revenue Act of 1936, 26 U.S.C.A. Int.Rev.Acts, page 875, on the theory that in that year he suffered a capital loss. He can recover anything more only in case he charged off in that year as a worthless debt, the money which he had invested in the business. Section 23(k), 26 U.S.C.A. Int.Rev.Acts, page 828. The Tax Court did not definitely find whether...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases