MILLER v. COMMISSIONER OF INTERNAL REVENUE

No. 10092.

153 F.2d 695 (1946)

MILLER v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Sixth Circuit.

February 25, 1946.


Attorney(s) appearing for the Case

Miller & Hornbeck, of Cleveland, Ohio, for petitioner.

Samuel O. Clark, Jr., of Washington, D. C., for respondent.

Before SIMONS, ALLEN and MILLER, Circuit Judges.


PER CURIAM.

In a petition to review a decision of the Tax Court approving the respondent's determination of a deficiency in petitioner's tax return for 1941, resulting from the disallowance of a deduction taken by the taxpayer based upon worthlessness of securities becoming recognizable within the tax year, and

The Tax Court having decided that the petitioner had failed to sustain his burden of proving that the respondent's determination that the worthlessness...

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