George Palen Snow and Carmel Snow, Appellees, v. Joseph P. Marcelle, Collector of Internal Revenue, Appellant, 185 F.2d 676 (2d Cir. 1950)Annotate this Case
Decided December 22, 1950
On appeal from a judgment of the District Court for the Eastern District of New York for the plaintiffs in an action to recover income taxes erroneously collected for the year 1941. The sole question involved is whether the taxpayers succeeded in proving that in the year 1941 certain shares of stock became worthless under § 23(g) (2) of the Internal Revenue Law.1
Frank J. Parker, U. S. Atty., Brooklyn, N. Y., Theron L. Caudle, Asst. Atty. Gen., Washington, D. C., Frederic G. Rita, Sp. Asst. to Atty. Gen. (Ellis N. Slack, A. F. Prescott, Sp. Assts. to Atty. Gen., of counsel), for appellant.
Charles Korn, New York City, for appellees.
Before L. HAND, SWAN and CHASE, Circuit Judges.
Judgment affirmed upon Judge Kennedy's opinion in the District Court, 90 F. Supp. 37.
§ 23, Title 26 U.S.C.A