Case Name: M. ROBERT GUGGENHEIM, PETITIONER v. THE UNITED STATES
Court: United States Court of Claims
Jurisdiction: United States
Decision Date: 1949-01-10
Citations: 112 Ct. Cl. 594
Docket Number: No. 46775
Parties: M. ROBERT GUGGENHEIM, PETITIONER v. THE UNITED STATES
Judges: 
Reporter: United States Court of Claims Reports
Volume: 112
Pages: 594–594

Head Matter:
M. ROBERT GUGGENHEIM, PETITIONER v. THE UNITED STATES
[No. 46775]
[111 C. Cls. 165; 335 U. S. 908, 336 U. S. 911]

Opinion:
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.