KAVANAGH v. NOBLE

No. 70.

332 U.S. 535 (1947)

KAVANAGH, COLLECTOR OF INTERNAL REVENUE, v. NOBLE.

Supreme Court of United States.

Decided December 22, 1947.


Attorney(s) appearing for the Case

Lee A. Jackson argued the cause for petitioner. With him on the brief were Solicitor General Perlman, Assistant Attorney General Caudle, Arnold Raum and Helen R. Carloss.

E.M. Baynes and W.H. Harris argued the cause and filed a brief for respondent.

Reginald S. Laughlin filed a brief as amicus curiae.


MR. JUSTICE MURPHY delivered the opinion of the Court.

This case is a companion to Jones v. Liberty Glass Co., ante, p. 524.

The stipulated facts show that on March 16, 1936, the respondent taxpayer filed with the Collector of Internal Revenue a joint individual income tax return for himself and his wife for the calendar year 1935. This disclosed a tax liability of $8,017.01, which was duly paid. In the return the losses and gains from sales...

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