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MITCHELL v. COMMISSIONER OF INTERNAL REVENUE

No. 134.

89 F.2d 873 (1937)

MITCHELL v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Second Circuit.

May 10, 1937.

Attorney(s) appearing for the Case

William Wallace and Chadbourne, Stanchfield & Levy, all of New York City, (William Wallace, Leonard P. Moore, and David S. Hecht, all of New York City, of counsel), for petitioner.

Robert H. Jackson, Asst. Atty. Gen., and Edward S. Greenbaum, Sewall Key, and Lucius A. Buck, Sp. Assts. to the Atty. Gen., for respondent.

Before SWAN, AUGUSTUS N. HAND, and CHASE, Circuit Judges.

AUGUSTUS N. HAND, Circuit Judge.

This is a petition by Charles E. Mitchell, a taxpayer, to review a decision of the Board of Tax Appeals determining a deficiency of $728,709.84 and a 50 per cent. penalty of $364,354.92 in income taxes for the year 1929.

The questions raised by the petition to review relate to a loss taken by Mitchell and an income item omitted by him in his 1929 income tax return and are the following:

(1) Was an alleged sale by the...

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