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MARSHALL v. COMMISSIONER OF INTERNAL REVENUE

No. 16073.

240 F.2d 185 (1957)

Samuel W. MARSHALL, Jr., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Frances McClellan MARSHALL, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Fifth Circuit.

Rehearing Denied April 22, 1957.

Attorney(s) appearing for the Case

Julius H. Runge, Dallas, Tex., for petitioners.

Elmer J. Kelsey, Atty. Dept. of Justice, Washington, D. C., Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, Robert N. Anderson, Carolyn R. Just, Attys., John Potts Barnes, Chief Counsel Internal Revenue Service, Vernon F. Weekley, Sp. Atty., Washington, D. C., for respondent.

Before CAMERON, JONES and BROWN, Circuit Judges.

CAMERON, Circuit Judge.

Samuel W. Marshall, Jr., and his wife, Frances M. Marshall, petitioned for a review of a decision of the Tax Court sustaining the Commissioner in disallowing income tax deductions for the years 1947 through 1950 to the extent claimed by petitioners.1 Marshall and his wife claimed a net loss carry-over from 1947 to 1949 under § 122(b) (2) of the Internal Revenue Code of 1939, 26 U.S.C.A. § 122(b) (2). The...

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