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J. H. COOPER ENTERPRISES v. COMMISSIONER OF INT. REV.

No. 14944.

215 F.2d 723 (1954)

J. H. COOPER ENTERPRISES, Inc., and Joseph H. Cooper Estate, Transferee, Austin C. Keough, Executor, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Eighth Circuit.

September 13, 1954.

Attorney(s) appearing for the Case

Richard A. Knudsen, Lincoln, Neb. (Arthur F. Driscoll, New York City, Maxwell V. Beghtol, John C. Mason, Kenneth E. Anderson and Roger V. Dickeson, Lincoln, Neb., with him on the brief), for petitioners.

Harry Marselli, Sp. Asst. to Atty. Gen. (H. Brian Holland, Asst. Atty. Gen., and Ellis N. Slack and Meyer Rothwacks, Sp. Assts. to the Atty. Gen., on the brief), for respondent.

Before GARDNER, Chief Judge, and JOHNSEN and COLLET, Circuit Judges.

JOHNSEN, Circuit Judge.

The Tax Court held that J. H. Cooper Enterprises, Inc. was not entitled to a capital-loss deduction, made in its income-tax return for the fiscal year ended June 30, 1948, and that it was accordingly liable for a tax deficiency. The taxpayer has petitioned for review.1

The taxpayer had claimed the deduction, on the basis of stock owned by it in J. W. Cooper Corporation, representing an investment of $110...

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