TATT v. COMMISSIONER OF INTERNAL REVENUE

No. 12186.

166 F.2d 697 (1948)

TATT v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fifth Circuit.

March 23, 1948.


Attorney(s) appearing for the Case

Chester Bedell, Jos. M. Glickstein, and Joseph Hartman, all of Jacksonville, Fla., for petitioner.

Theron L. Caudle, Asst. Atty. Gen., Louise Foster, Sewall Key, and George A. Stinson, Sp. Assts. to Atty. Gen., and Charles Oliphant, Chief Counsel, Bureau of Internal Revenue, and Rollin H. Transue, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for respondent.

Before SIBLEY, WALLER, and LEE, Circuit Judges.


LEE, Circuit Judge.

This is a petition for review of a decision by the Tax Court of the United States involving the correctness of the Tax Court's ruling which upheld the Commissioner in his disallowance of losses sustained by the petitioner in the operation of a twenty-acre farm in each of the years 1941, 1942, and 1943. The Commissioner held that the farm was not operated for profit and therefore did not constitute a business with respect to which losses might be...

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