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INDEPENDENT PUBLISHING COMPANY v. COMMISSIONER OF INTERNAL REVENUE

No. 7223.

238 F.2d 238 (1956)

INDEPENDENT PUBLISHING COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Fourth Circuit.

Decided November 3, 1956.

Attorney(s) appearing for the Case

John B. Keeble, Atlanta, Ga. (W. Glen Harlan, and Gambrell, Harlan, Russell, Moye & Richardson, Atlanta, Ga., on brief) for petitioner.

C. Guy Tadlock, Atty., Dept. of Justice, Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, Harry Baum and Sheldon I. Fink, Attys., Dept. of Justice, Washington, D. C., on brief), for respondent.

Before SOPER and SOBELOFF, Circuit Judges, and BRYAN, District Judge.

PER CURIAM.

The Independent Publishing Company, in this petition for review, seeks a reversal of a decision of the Tax Court, 14 T.C.M. 1078, wherein it was held that the taxpayer did not sustain a deductible loss in 1945 under § 23(f) of the Internal Revenue Code, 26 U.S.C.A. § 23(f), when its membership in the Associated Press declined in value by reason of the decision of the Supreme Court in Associated Press v. United States, 326 U.S....

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