Weil v. Commissioner

92 F.2d 1022, 20 A.F.T.R. (P-H) 379, 1937 U.S. App. LEXIS 4857
Court of Appeals for the Sixth Circuit·Decided November 11, 1937·No. No. 7141·Published·Cited by 2 cases

Opinion

PER CURIAM.

Affirmed on authority of Southern Abstract & Loan Co. v. Commissioner, 72 F.2d 130 (C.C.A.6). See, also, Massachusetts Mutual Life Ins. Co. v. United States, 288 U.S. 269, 273, 53 S.Ct. 337, 77 L.Ed. ,739; Moran v. Commissioner, 67 F.2d 601, (C.C.A.1) ; Commissioner v. Moore, 48 F.2d 526, for principles applicable. There was no error in refusing to receive amended return, since proofs thereunder, if made, would result in duplication of deductions. It is so ordered.

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Weil v. Commissioner, 92 F.2d 1022, 20 A.F.T.R. (P-H) 379, 1937 U.S. App. LEXIS 4857 (6th Cir. 1937).

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