Case Name: John A. AMEN and Marion C. Amen, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Second Circuit
Jurisdiction: United States
Decision Date: 1949-11-16
Citations: 177 F.2d 513
Docket Number: No. 8, Docket 21239
Parties: John A. AMEN and Marion C. Amen, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: Before L. HAND, SWAN and FRANK, Circuit Judges.
Reporter: Federal Reporter 2d Series
Volume: 177
Pages: 513–513

Head Matter:
John A. AMEN and Marion C. Amen, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 8, Docket 21239.
United States Court of Appeals Second Circuit.
Argued Nov. 2, 1949.
Decided Nov. 16, 1949.
Amen, Bushnell & Butler, New York City, Russell Hardy, Washington, D. C., William J. Butler, New York City, for petitioners.
Charles Oliphant, Theron L. Caudle, Washington, D. C., Ellis N. Slack, A. F. Prescott, Maryhelen Wig'c, Special Assistants to the Attorney General, for respondent.
Before L. HAND, SWAN and FRANK, Circuit Judges.

Opinion:
PER CURIAM.
Affirmed upon the point that there was no identifiable loss in the year 1941, on authority of Bullard v. United States of America, 2 Cir., 146 F.2d 386.