NOURSE v. BIRMINGHAM

Civil Action No. 758.

73 F.Supp. 70 (1947)

NOURSE v. BIRMINGHAM, Collector of Internal Revenue.

District Court, S. D. Iowa, Central Division.

June 30, 1947.


Attorney(s) appearing for the Case

Henry H. Griffiths, of Des Moines, Iowa, for Nourse.

Cloid I. Level, Asst. U. S. Dist. Atty., of Des Moines, Iowa, for Collector of Internal Revenue.


DEWEY, District Judge.

Plaintiff claims that he is entitled to a refund on his 1941 income taxes by virtue of the provisions of Section 23 of the Internal Revenue Code, 26 U.S.C.A.Int.Rev. Code, § 23, which provide for deductions for certain losses sustained during the taxable year and not compensated for by insurance or otherwise.

He claims, and it is admitted, that he made due request for the refund and same has been formally denied and that he has...

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