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SCHWEITZER v. COMMISSIONER OF INTERNAL REVENUE

No. 15937.

376 F.2d 30 (1967)

Paul H. SCHWEITZER and Friedel Schweitzer, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Third Circuit.

Decided April 14, 1967.

Attorney(s) appearing for the Case

Gabriel T. Pap, New York City, for petitioners.

Jeanine Jacobs, Dept. of Justice, Tax Div., Washington, D. C. (Richard C. Pugh, Acting Asst. Atty. Gen., Lee A. Jackson, Harold C. Wilkenfeld, Attys., Dept. of Justice, Washington, D. C., on the brief), for respondent.

Before BIGGS, HASTIE and FORMAN, Circuit Judges.

OPINION OF THE COURT

PER CURIAM.

In 1959 Paul and Friedel Schweitzer claimed a deduction for a loss on their joint income tax return under Section 165(a) of the Internal Revenue Code of 1954. The Commissioner disallowed the deduction and asserted a deficiency and the Tax Court upheld his decision.

The loss claimed by the Schweitzers was due to losses sustained on property owned by Paul Schweitzer which was confiscated in 1949 and 1952 pursuant to...

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