Case Name: Fred L. MANDEL, Petitioner, v. David H. BLAIR, Commissioner of Internal Revenue, Respondent
Court: United States Court of Appeals for the Seventh Circuit
Jurisdiction: United States
Decision Date: 1928-05-01
Citations: 26 F.2d 1019
Docket Number: No. 3922
Parties: Fred L. MANDEL, Petitioner, v. David H. BLAIR, Commissioner of Internal Revenue, Respondent.
Judges: Before ALSCHULER, EVANS, and PAGE, Circuit Judges.
Reporter: Federal Reporter 2d Series
Volume: 26
Pages: 1019–1020

Head Matter:
Fred L. MANDEL, Petitioner, v. David H. BLAIR, Commissioner of Internal Revenue, Respondent.
Circuit Court of Appeals, Seventh Circuit.
May 1, 1928.
No. 3922.
Herman T. Reiling, of Chicago, Ill., for petitioner.
John W. Fisher, of Chicago, Ill., for respondent.
Before ALSCHULER, EVANS, and PAGE, Circuit Judges.

Opinion:
PER CURIAM.
Upon the authority of Heiner v. Tindle, 48 S. Ct. 326, 72 L. Ed. -, decided by the Supreme Court of the United States on April 9, 1928, the decision of the Board of Tax Appeals is reversed, and the cause is remanded, with direction, upon the here stipulated facts, to allow the petitioner as a deductible loss for the year 1919 the amount of $7,250.