COOPER v. UNITED STATES

No. 13186.

238 F.2d 40 (1956)

Wade H. COOPER, Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals District of Columbia Circuit.

Decided October 25, 1956.

Petition for Rehearing Denied November 26, 1956.

Writ of Mandamus Denied January 14, 1957.


Attorney(s) appearing for the Case

Mr. Wade H. Cooper, appellant, pro se.

Mr. Charles B. E. Freeman, Atty., Dept. of Justice, of the bar of the Supreme Judicial Court of Massachusetts, pro hac vice, by special leave of Court, with whom Mr. Charles K. Rice, Asst. Atty. Gen., Mr. Lee A. Jackson, Atty., Dept. of Justice, Mr. Oliver Gasch, U. S. Atty., Mr. Lewis Carroll and Mrs. Kitty Blair Frank, Asst. U. S. Attys., were on the brief, for appellee.

Mr. Harold H. Greene, Asst. U. S. Atty., also entered an appearance for appellee.

Before BAZELON, FAHY and BASTIAN, Circuit Judges.


Petition for Rehearing Denied November 26, 1956.

Writ of Mandamus Denied January 14, 1957. See 77 S.Ct. 373.

PER CURIAM.

The primary question in this suit for refund of federal income taxes for the years 1946 through 1950 relates to appellant's allegation that certain bank stock became worthless in 1945 and that he is therefore entitled to apply the five-year loss carry-over provision of Section 117(e) of the Internal Revenue Code of 1939, 26 U.S....

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