KEELER v. COMMISSIONER OF INTERNAL REVENUE

No. 4009.

180 F.2d 707 (1950)

KEELER v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Tenth Circuit.

March 8, 1950.


Attorney(s) appearing for the Case

Stanley L. Drexler, Denver, Colo. (Richard M. Davis, Denver, Colo., and Laurence Graves, New York City, on the brief), for petitioner.

Ellis N. Slack, Washington, D. C. (Theron Lamar Caudle, Assistant Attorney General, Lee A. Jackson and Hilbert P. Zarky, Special Assistants to the Attorney General, on the brief), for respondent.

Before BRATTON, MURRAH and PICKETT, Circuit Judges.


PICKETT, Circuit Judge.

This is a petition to review a decision of the Tax Court of the United States entered June 22, 1949, refusing to permit petitioner to withdraw a war loss claimed for the year 1942 under the provisions of the Internal Revenue Code, 26 U.S.C.A. § 127. The petitioner sought to accomplish the withdrawal by filing an amended income tax return for the year 1942 which return did not include the claim.

Prior to 1942, Frank W. Keeler, hereinafter...

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