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PUENTE v. COMMISSIONER OF INTERNAL REVENUE

No. 13239.

199 F.2d 940 (1952)

PUENTE et al. v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Ninth Circuit.

November 14, 1952.

Attorney(s) appearing for the Case

Lafayette J. Smallpage, Stockton, Cal., Walter G. Schwartz, San Francisco, Cal., for petitioners.

Ellis N. Slack, Acting Asst. Atty. Gen., Helen Goodner, Carlton Fox, Joseph F. Goetten, Spec. Assts. to Atty. Gen., for respondent Commissioner of Internal Revenue.

Before HEALY, BONE and POPE, Circuit Judges.

PER CURIAM.

Petitioners seek to set aside an order of the Tax Court denying their claim that a loss sustained by them in the year 1945 on a foreclosure sale of their dairy herd and equipment used by them in the operation of their dairy business in 1944 and 1945 could be carried back to the taxable year under § 122(d) (5) of the Internal Revenue Code, 26 U.S.C.A. § 122(d) (5). They concede that the issue presented is substantially the same as that in the...

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