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LUTZ v. C. I. R.

No. 17960.

282 F.2d 614 (1960)

Max LUTZ and Ruth Lutz, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Fifth Circuit.

September 9, 1960.

Attorney(s) appearing for the Case

C. B. Gregory, Elwood Cluck, San Antonio, Tex., for petitioners.

Meyer Rothwacks, Thomas R. Scovel, Grant W. Wiprud, Attys., Dept. of Justice, Washington, D. C., Charles K. Rice, Asst. Atty. Gen., Charles Owen Johnson, Sp. Atty., Herman T. Reiling, Acting Chief Counsel, I.R.S., Washington, D. C., for respondent.

Before RIVES, Chief Judge, and CAMERON and WISDOM, Circuit Judges.

CAMERON, Circuit Judge.

The issue upon which this appeal will be decided is whether the Tax Court erred in denying, upon the ground that the losses were incurred, not by taxpayer but by three controlled corporations, certain deductions from gross income made by petitioner1 Max Lutz in his income tax returns for the years 1948 and 1949. The deductions were made in petitioner's income tax returns...

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