Case Name: Logan W. MARSHALL and Grace M. Marshall, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Sixth Circuit
Jurisdiction: United States
Decision Date: 1942-05-08
Citations: 128 F.2d 741
Docket Number: No. 9030
Parties: Logan W. MARSHALL and Grace M. Marshall, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: Before HICKS, HAMILTON, and MC-ALLISTER, Circuit Judges.
Reporter: Federal Reporter 2d Series
Volume: 128
Pages: 741–741

Head Matter:
Logan W. MARSHALL and Grace M. Marshall, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 9030.
Circuit Court of Appeals, Sixth Circuit.
May 8, 1942.
As Amended June 29, 1942.
Thomas C. Lavery and Frederick Wood-bridge, both of Cincinnati, Ohio, for petitioners.
Samuel O. Clark, Jr., Vernon F. Week-ley, J. Louis Monarch, Helen R. Carloss, and Edward M. English, all of Washington, D. C., for respondent.
Before HICKS, HAMILTON, and MC-ALLISTER, Circuit Judges.

Opinion:
PER CURIAM.
This cause was heard upon the transcript of the record, briefs and arguments of counsel, and it appearing that there was substantial evidence to support the decision of the Board of Tax Appeals that there was a deficiency in income taxes for the year 1937, in the sum of $671.81; but it appearing that petitioners were entitled to a deduction for the loss of 18 sheep at a cost of $7 each, or $126, for 1936, instead of $3 each, as determined by the Board, the decision fixing a deficiency in the amount of $713.31 for 1936 is modified so as to fix the deficiency at the amount of $705.68, and no other reversible error appearing, the order of the Board as herein modified is affirmed.