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ROZENFELD v. COMMISSIONER OF INTERNAL REVENUE

No. 146, Docket No. 21494.

181 F.2d 388 (1950)

ROZENFELD v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Second Circuit.

Decided April 3, 1950.

Attorney(s) appearing for the Case

Louis Haimoff, New York City, for petitioner.

Chas. Oliphant, Theron L. Caudle, Washington, D. C., Carlton Fox, Washington, D. C., Ellis N. Slack, Helen Goodner, Sp. Assts. to the Atty. Gen., for respondent.

Before L. HAND, Chief Judge, and GOODRICH and FRANK, Circuit Judges.

L. HAND, Chief Judge.

The taxpayer, Rozenfeld, has appealed — petitioned to review — an order of the Tax Court, assessing against him a deficiency on his income tax for a fiscal year, which ended November 30, 1942. The only question of which he complains is the disallowance of a deduction which he claimed as a war loss, authorized by Section 127(a) (2) of the Internal Revenue Code, as amended in 1942.1 He was a Pole who fled...

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