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Libby v. Commissioner of Internal Revenue

February 8, 1943

ALBION D. T. LIBBY, PETITIONER,
v.
COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.



On Petition for Review of the Decision of the United States Board of Tax Appeals (now Tax Court of the United States).

Before BIGGS, MARIS, and JONES, Circuit Judges.

Per Curiam.

The finding of the Board of Tax Appeals (now the Tax Court of the United States) that the stock in question became worthless prior to the taxable year for which the petitioner claimed its cost as a deduction is amply supported by the evidence. The decision of the Board is therefore affirmed.

19430208

© 1998 VersusLaw ...

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