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CLARK v. COMMISSIONER OF INTERNAL REVENUE

No. 222, Docket 22590.

205 F.2d 353 (1953)

CLARK v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Second Circuit.

Decided June 18, 1953.

Attorney(s) appearing for the Case

Pepper & Siegel, New York City, Morton Pepper, New York City, of counsel, for petitioner.

H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack and Alonzo W. Watson, Sp. Assts. to Atty. Gen., for Commissioner of Internal Revenue, respondent.

Before AUGUSTUS N. HAND, CHASE and CLARK, Circuit Judges.

PER CURIAM.

The taxpayer claims that he is entitled under Section 117(d) (2) and (e) (1) of the Internal Revenue Code, 26 U.S.C.A. § 117 (d) (2), (e) (1), to carry over to the year 1945 a loss resulting from a nonbusiness bad debt that became worthless in the year 1943, Internal Revenue Code, § 23(k) (4), 26 U.S.C.A. § 23(k) (4). In 1937 he advanced $15,000 to his wife to purchase the voting trust certificate of the entire outstanding capital stock...

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