Kahn v. Commissioner

Second Circuit Court of Appeals

Argued Jan. 12, 1955.

Decided Jan. 25, 1955.

Second Circuit Court of Appeals · decided 1955-01-25

3 counsel of record

Good law ✅— No negative treatment on recordhow we know

Opinion by (per_curiam) · Decided 1955-01-25

How this case has been cited

Cited by 3 later decisions — most recently July 1986

3 federal appellate ·

Later decisions citing this case, by decade. The current decade is in progress, and our corpus holds fewer opinions from the most recent years, so the latest bars are undercounted — not a real decline.

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¶1Petitioners, David E. and Lucille P. Kahn, challenge the finding of the Tax. Court that a debt they wished to deduct, as worthless in the year 1942 had in fact, become worthless in 1941.

¶2Benjamin Mahler, New York City, for petitioners.

¶3Dudley J. Godfrey, Jr., Sp. Asst. to Atty. Gen., Washington, D. C., Kenneth Q. Gemmill, Washington, D. C., Chief *823Counsel, Int. Rev. Service (H. Brian Holland, Asst. Atty. Gen., and Ellis N. Slack, Sp. Asst. to Atty. Gen,, Washington, D. C., on the brief), for respondent.

¶4Before CLARK, Chief Judge, and FRANK and HINCKS, Circuit Judges.

¶5PER CURIAM.

¶6Affirmed on the findings and opinion of Judge Raum.

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Court

Second Circuit Court of Appeals

Panel

Charles Edward Clark
Chief Judge
Carroll Clark Hincks
Circuit Judge
Jerome New Frank
Circuit Judge
PER CURIAM.
By the court
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Counsel

Petitioners, David E. and Lucille P. Kahn, challenge the finding of the Tax. Court that a debt they wished to deduct, as worthless in the year 1942 had in fact, become worthless in 1941.

Benjamin Mahler, New York City, for petitioners.

Dudley J. Godfrey, Jr., Sp. Asst. to Atty. Gen., Washington, D. C., Kenneth Q. Gemmill, Washington, D. C., Chief Counsel, Int. Rev. Service (H. Brian Holland, Asst. Atty. Gen., and Ellis N. Slack, Sp. Asst. to Atty. Gen,, Washington, D. C., on the brief), for respondent.