GENECOV v. UNITED STATES

No. 26139.

412 F.2d 556 (1969)

A. S. GENECOV and wife, Hilda Genecov, Appellants, v. UNITED STATES of America, Appellee.

United States Court of Appeals Fifth Circuit.

June 11, 1969.


Attorney(s) appearing for the Case

Henry Schwartz, II, Charles F. Potter, Spruiell, Lowry, Potter, Lasater & Guinn, Tyler, Tex., for appellant.

Richard B. Hardee, U. S. Atty., William Wayne Justice, U. S. Atty., Tyler, Tex., Mitchell Rogovin, Asst. Atty. Gen., Lee A. Jackson, Elmer J. Kelsey, Harry Marselli, Michael B. Arkin, Attys., Tax Div., U. S. Dept. of Justice, Washington, D. C., for appellee.

Before COLEMAN and GODBOLD, Circuit Judges, and SCOTT, District Judge.


COLEMAN, Circuit Judge:

The Internal Revenue Service determined a deficiency in the income tax of the taxpayers, Mr. and Mrs. A. S. Genecov, of Tyler, Texas, in the amount of $4,499.80 for the calendar year 1963. The deficiency was paid and suit was filed to recover it. The primary issue was whether certain stock became worthless in 1963, entitling the taxpayers to a deduction for a capital loss. The case was tried to the District Court, without a jury. The Court...

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