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SCHLEY v. C. I. R.

No. 3, Docket 29992.

375 F.2d 747 (1967)

Kenneth B. SCHLEY, Jr., and Frederick J. Hart, Executors of the Estate of Ellen R. Schley, Deceased, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Second Circuit.

Decided March 17, 1967.

Attorney(s) appearing for the Case

Joel A. Wolff, Newark, N. J. (George R. Sherriff, and Joseph T. Higgins, New York City, of counsel, on the brief), for petitioners.

Howard M. Koff, Washington, D. C. (Mitchell Rogovin, Asst. Atty. Gen., Meyer Rothwacks and David O. Walter, Attorneys, Department of Justice, Washington, D. C., on the brief), for respondent.

Before WATERMAN, HAYS and ANDERSON, Circuit Judges.

HAYS, Circuit Judge:

The executors of the estate of Ellen R. Schley petition for review of a decision of the Tax Court which upheld the Commissioner in denying Mrs. Schley an income tax deduction and assessing a tax deficiency in her income tax payments for the years 1959-61. The Tax Court's memorandum findings of fact and opinion are not officially reported.

The issue on this petition is whether the taxpayer is entitled to an income tax deduction for losses...

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