UNITED STATES of America, Appellant,
v.
H. F. KEELER and Alice H. Keeler, his wife, Appellees.
United States Court of Appeals Ninth Circuit.https://leagle.com/images/logo.png
September 20, 1962.
Rehearing Denied October 26, 1962.
Attorney(s) appearing for the Case
Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Joseph Kovner and Myron C. Baum, Attys., Dept. of Justice, Tax Div., Washington, D. C., Brockman Adams, U. S. Atty., and Joseph C. McKinnon, Asst. U. S. Atty., Seattle, Wash., for appellant.
Rosling, Williams, Lanza & Kastner, DeWitt Williams and William D. Cameron, Seattle, Wash., for appellees.
Before MERRILL and BROWNING, Circuit Judges, and MURRAY, District Judge.
United States Court of Appeals Ninth Circuit.
MURRAY, District Judge.
H. F. Keeler (hereinafter referred to as the taxpayer) and his wife, Alice H. Keeler,1 brought this action in the district court to recover income taxes paid by them for the year 1955 as a result of the refusal of the Commissioner of Internal Revenue to allow in full certain losses as deductions in the computation of their income. The case was tried in the district court before a jury, and the district court directed...
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