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KOHN v. COMMISSIONER OF INTERNAL REVENUE

No. 224, Docket 22235.

197 F.2d 480 (1952)

KOHN v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Second Circuit.

Decided June 16, 1952.

Attorney(s) appearing for the Case

Samuel Brodsky, New York City (Aranow, Brodsky, Einhorn & Dann and William M. Kaplan, all of New York City, on the brief), for petitioner-appellant.

L. W. Post, Sp. Asst. to Atty. Gen. (Ellis N. Slack, Acting Asst. to Atty. Gen., and Lee A. Jackson, Sp. Asst. to Atty. Gen., on the brief), for respondent-appellee.

Before SWAN, Chief Judge, and CHASE and CLARK, Circuit Judges.

CLARK, Circuit Judge.

This is a petition for review of a decision of the Tax Court of the United States, 16 T.C. 960, finding a deficiency of $2,336.76 in the taxpayer's income tax for 1944. The question turns upon the proper valuation — in computation of a capital loss — of mortgaged property eventually conveyed by the mortgagor to taxpayer as mortgagee. The original loan had been made by taxpayer's mother in the sum...

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