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WAGNER v. UNITED STATES

196 F.Supp. 177 (1961)

Thelma WAGNER and Melvin Goldman, Administrators with the Will annexed of the goods, chattels and credits which were of Constantin Wagner, Deceased, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court S. D. New York.

June 29, 1961.

Attorney(s) appearing for the Case

Deane Ramey, New York City, for plaintiffs.

Morton S. Robson, U. S. Atty., New York City, for the United States. Myron J. Wiess, Asst. U. S. Atty., New York City, of counsel.

FREDERICK van PELT BRYAN, District Judge.

Plaintiffs, as administrators c. t. a. of the estate of Constantin Wagner, sue for refund of taxes paid by decedent for the year 1950, together with interest. The sole issue raised is whether certain losses from the sale of real property may be used in computing loss carry-back under the net operating loss carry-back provisions of Section 122 of the Internal Revenue Code of 1939. 26 U.S.C. § 122.

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