DENMAN, Chief Judge.
The Collector appeals from a judgment awarding C. B. Spencer, the taxpayer, a recovery of $78,659.03 as a refund of income taxes for his two fiscal years ending February 29, 1944. The taxpayer died pending appeal and his executrix was substituted as appellee.
The district court found that the taxpayer suffered a loss in his fiscal year ending February 28, 1945, in the amount of $95,081.48, and that this loss entitled him to a net operating...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.
