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GUGGENHEIMER v. COMMISSIONER OF INTERNAL REVENUE

No. 67, Docket 22734.

209 F.2d 362 (1954)

GUGGENHEIMER v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals, Second Circuit.

Decided January 6, 1954.

Attorney(s) appearing for the Case

Edgar J. Goodrich, Washington, D. C., Edward First, New York City, Lipman Redman, Washington, D. C., and Marvin Ross, New York City, for petitioner.

H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack and Carolyn R. Just, Spec. Assts. to the Atty. Gen., for respondent.

Before L. HAND, SWAN and AUGUSTUS N. HAND, Circuit Judges.

SWAN, Circuit Judge.

This appeal involves income tax deficiencies for the years 1943 and 1944. The taxpayers were husband and wife and they filed joint income tax returns. For convenience the husband will hereafter be referred to as the taxpayer.1 The principal question presented is whether a loss incurred in 1945 upon the sale of improved real estate is a net operating loss which can be carried...

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