Kirchmaier v. Commissioner of Internal Revenue

Sixth Circuit

Kirchmaier v. Commissioner of Internal Revenue

181 F.2d 595, 39 A.F.T.R. (P-H) 412, 1950 U.S. App. LEXIS 3414

CourtCourt of Appeals for the Sixth Circuit

DecidedApril 14, 1950

Docket10972_1

StatusPublished

This text of 181 F.2d 595 (Kirchmaier v. Commissioner of Internal Revenue) is published on Counsel Stack Legal Research, covering Court of Appeals for the Sixth Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

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Kirchmaier v. Commissioner of Internal Revenue, 181 F.2d 595, 39 A.F.T.R. (P-H) 412, 1950 U.S. App. LEXIS 3414 (6th Cir. 1950).

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Opinion

PER CURIAM.

This case was' heard upon the record, and briefs and arguments of counsel for respective parties;

*596 And it appearing that the issue involved, namely, the year within which a nonbusiness debt owed to the petitioner became worthless, is a question of fact, and that the decision of the Tax Court that it became worthless prior to .the year 1944 for which year petitioner claimed it as,a deduction in his federal income tax return, is fully supported by the evidence and is not clearly erroneous;

It is ordered that the judgment of the Tax Court 'be affirmed.

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PER CURIAM.

This case was' heard upon the record, and briefs and arguments of counsel for respective parties;

*596 And it appearing that the issue involved, namely, the year within which a nonbusiness debt owed to the petitioner became worthless, is a question of fact, and that the decision of the Tax Court that it became worthless prior to .the year 1944 for which year petitioner claimed it as,a deduction in his federal income tax return, is fully supported by the evidence and is not clearly erroneous;

It is ordered that the judgment of the Tax Court 'be affirmed.

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Bluebook (online)

181 F.2d 595, 39 A.F.T.R. (P-H) 412, 1950 U.S. App. LEXIS 3414, Counsel Stack Legal Research, https://law.counselstack.com/opinion/kirchmaier-v-commissioner-of-internal-revenue-ca6-1950.