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RAMSAY SCARLETT AND COMPANY, INC. v. C. I. R.

Nos. 74-2000, 74-2001.

521 F.2d 786 (1975)

RAMSAY SCARLETT AND COMPANY, INC., Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee. BALTIMORE STEVEDORING COMPANY, INC., Appellant. v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Fourth Circuit.

Decided August 5, 1975.

Attorney(s) appearing for the Case

Theodore W. Hirsh, Baltimore, Md. (Jacques T. Schlenger, Harry D. Shapiro and Venable, Baetjer & Howard, Baltimore, Md., on brief), for appellants.

William A. Whitledge, Washington, D. C. (Scott P. Crampton, Asst. Atty. Gen., Gilbert E. Andrews and Meade Whitaker, Attys., Tax Div., Dept. of Justice, on brief), for appellee.

Before WINTER and WIDENER, Circuit Judges, and THOMSEN, Senior District Judge.

THOMSEN, Senior District Judge.

Taxpayers, Ramsay Scarlett and Company, Inc. (Ramsay) and Baltimore Stevedoring Company, Inc. (Stevedoring), appeal from a decision of the Tax Court denying the deduction in their respective corporate income tax returns for the calendar year 1965, of claimed theft losses resulting from embezzlements discovered during that year. The findings of fact contained in the opinion of the Tax Court, 61 T.C. 795

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