Court of Appeals for the Sixth Circuit May 6, 1932, 5944 (Denman v. Brumback)

SIMONS, Circuit Judge.

The appellee obtained judgment below for recovery of income taxes .for 1922 collected under a deficiency assessment by appellant’s decedent, collector of internal revenue. The assessment resulted from the disallowance of a deduction taken by the taxpayer for loss incurred on land in the Bitter Root Valley, Mont., purchased in 1912.