Case ID: us-ct-cl_112/html/0594-01.html
Source: Caselaw Access Project
Author: {"author": "", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

M. ROBERT GUGGENHEIM, PETITIONER v. THE UNITED STATES
    [No. 46775]
    [111 C. Cls. 165; 335 U. S. 908, 336 U. S. 911]
   Income tax; alleged overpayments for 1938 and 1939; use of Form 870; effect as estoppel against later refund in respect to retroactive deduction of nontrade and nonbusiness expenses. Petition dismissed.

Plaintiff’s petition for writ of certiorari denied, by the Supreme Court January 10,1949.

Rehearing denied February 7,1949.