Court Opinion

ID: 6871930
Source: CourtListenerOpinion
Date Created: 2022-07-23 21:02:25.339731+00
Date Added: 2024-06-11T16:05:25.412126
License: Public Domain

PER CURIAM.
Affirmed on authority of Southern Abstract & Loan Co. v. Commissioner, 72 F.2d 130 (C.C.A.6). See, also, Massachusetts Mutual Life Ins. Co. v. United States, 288 U.S. 269, 273, 53 S.Ct. 337, 77 L.Ed. ,739; Moran v. Commissioner, 67 F.2d 601, (C.C.A.1) ; Commissioner v. Moore, 48 F.2d 526, for principles applicable. There was no error in refusing to receive amended return, since proofs thereunder, if made, would result in duplication of deductions. It is so ordered.