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DUPONT v. UNITED STATES

Nos. 4-6.

28 F.Supp. 122 (1939)

DUPONT v. UNITED STATES.

District Court, D. Delaware.

June 23, 1939.

Attorney(s) appearing for the Case

Hugh M. Morris and Geo. Burton Pearson, Jr., both of Wilmington, Del., for plaintiff.

John J. Morris, Jr., U. S. Atty., of Wilmington, Del., and James E. Murphy, Sp. Asst. to Atty. Gen.

KIRKPATRICK, District Judge.

I. Farm Losses

This phase of the case presents the question of deductibility of farm losses — a question which has been about as thoroughly explored in the decisions as any arising in the income tax law. Deductibility depends upon whether the losses were incurred "in trade or business" or "in any transaction entered into for profit, though not connected with the trade or business." Revenue Act of 1928, 45 Stat. 791, c...

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