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REINACH v. C. I. R.

No. 244, Docket 30568.

373 F.2d 900 (1967)

Anthony M. REINACH, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals Second Circuit.

Decided February 27, 1967.

As Amended on Denial of Rehearing April 14, 1967.

Attorney(s) appearing for the Case

Jerome Kamerman, New York City, for petitioner-appellant.

Elmer J. Kelsey, Washington, D. C. (Mitchell Rogovin, Asst. Atty. Gen., Lee A. Jackson, Harry Baum, Washington, D. C., on the brief), for respondent-appellee.

Before MEDINA, ANDERSON and FEINBERG, Circuit Judges.

FEINBERG, Circuit Judge:

Taxpayer Anthony Reinach petitions for review of a decision of the Tax Court1 affirming the assessment of certain deficiencies for the taxable years 1956, 1959, and 1960. We are asked to determine whether losses taxpayer sustained were capital or ordinary and, if the latter, whether the losses occurred in 1959 or 1960. We conclude that taxpayer's losses were capital and...

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