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COMMISSIONER OF INTERNAL REVENUE v. WIESLER

No. 10381.

161 F.2d 997 (1947)

COMMISSIONER OF INTERNAL REVENUE v. WIESLER.

Circuit Court of Appeals, Sixth Circuit.

June 3, 1947.

Attorney(s) appearing for the Case

Harry Baum, of Washington, D. C. (Sewall Key, J. Louis Monarch, and Norman S. Altman, all of Washington D. C., on the brief), for petitioner.

R. M. O'Hara, of Detroit, Mich. (R. M. O'Hara, and W. F. Robinson, both of Detroit, Mich., on the brief), for respondent.

Before SIMONS, MARTIN, and MILLER, Circuit Judges.

MILLER, Circuit Judge.

The Commissioner of Internal Revenue seeks a review of decisions of The Tax Court of the United States which in effect permitted the respondent taxpayer, Norbert H. Wiesler, in making income tax returns, to deduct as an expense under Section 23(a) of the Internal Revenue Code, 26 U.S.C.A. Int.Rev.Code, § 23(a), amounts, equivalent to dividends, charged to him on shares of stock borrowed for making delivery on short sales of said stock....

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