218 F2d 603 Grier v. United States
218 F.2d 603
Isabel H. GRIER and The Union & New Haven Trust Company, Administrator of the Estate of Edgar B. Grier, Plaintiffs-Appellees,
UNITED STATES of America, Defendant-Appellant.
United States Court of Appeals, Second Circuit.
Argued January 13, 1955.
Decided January 25, 1955.
Appeal from the United States District Court for the District of Connecticut; J. Joseph Smith, Judge.
Defendant, United States of America, seeks review of a decision holding that losses incurred from the sale of a rented private dwelling place are capital, rather than ordinary, losses and granting a refund to plaintiffs of income taxes paid.
George F. Lynch, Sp. Asst. to Atty. Gen. (H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack and Robert N. Anderson, Sp. Assts. to Atty. Gen., and Simon S. Cohen, U. S. Atty., and Robert M. Fitz-Gerald, Asst. U. S. Atty., Hartford, Conn., on the brief), for defendant-appellant.
John H. Weir, New Haven, Conn. (Curtiss K. Thompson, of Thompson, Weir & MacDonald, New Haven, Conn., on the brief), for plaintiffs-appellees.
Before CLARK, Chief Judge, and FRANK and HINCKS, Circuit Judges.
Affirmed on the opinion of District Judge Smith, D.C.Conn., 120 F.Supp. 395.