1. Home
  2. Browse Decisions
  3. F.2d
  4. 487 F.2d
  5. 487 F.2d 1246 (1973)
 

FRENCH v. UNITED STATES

No. 73-1282.

487 F.2d 1246 (1973)

Marshall FRENCH and Susan French, Plaintiffs, Appellees, v. UNITED STATES of America, Defendant, Appellant.

United States Court of Appeals, First Circuit.

Decided December 3, 1973.

Attorney(s) appearing for the Case

Jane M. Edmisten, Atty., Tax Div., Dept. of Justice, with whom Scott P. Crampton, Asst. Atty. Gen., Carroll F. Jones, U. S. Atty., Meyer Rothwacks, and Jonathan S. Cohen, Attys., Tax Div., Dept. of Justice, were on brief, for appellant.

John W. Hanrahan, Manchester, N. H., with whom Hanrahan & Flynn, Manchester, N. H., was on brief, for appellees.

Before ALDRICH, McENTEE and CAMPBELL, Circuit Judges.

ALDRICH, Senior Circuit Judge.

This is an action to recover a payment of additional income tax for the year 1964 assessed as a result of the Commissioner's classification of a claimed business bad debt as a nonbusiness one. Nonbusiness bad debts are equated with short term capital losses, and deductions on account thereof are subject to those limitations. Int.Rev. Code of 1954, § 166. The jury found for the plaintiffs, Marshall and Susan French, and the government...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases