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