BAUER v. UNITED STATES

No. 105-55.

168 F.Supp. 539 (1958)

Charlotte A. BAUER v. UNITED STATES.

United States Court of Claims.

December 3, 1958.


Attorney(s) appearing for the Case

Frederic Gilbert Bauer, Boston, Mass., for plaintiff.

Robert Livingston, Silver Spring, Md., with whom was Asst. Atty. Gen. Charles K. Rice, for defendant. Messrs. James P. Garland and Lyle M. Turner, Washington, D. C., were on the brief.


MADDEN, Judge.

The plaintiff sues to recover a part of the income taxes which she was required to pay for the year 1947. She claims that she incurred a loss in the sale of certain property in that year, and that the Government did not permit her to take as large a deduction as she was entitled to for the loss.

The property in question was a one-fourth undivided interest in 180 shares of stock in a corporation which owned an apartment building which it operated...

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