Burnet v. Henry, 283 U.S. 229 (1931)

U.S. Supreme Court

Burnet v. Henry, 283 U.S. 229 (1931) Burnet v. Henry

No. 202

Argued March 12, 1931

Decided April 13, 1931

283 U.S. 229

CERTIORARI TO THE CIRCUIT COURT OF APPEALS

FOR THE THIRD CIRCUIT

Syllabus

Decided upon the authority of Burnet v. Houston, ante, p. 283 U. S. 223.

39 F.2d 358 reversed.

Certiorari, 282 U.S. 820, to review a judgment which reversed a decision of the Board of Tax Appeals, 13 B.T.A. 279, sustaining disallowance of a deduction for a loss, in an income tax return.

Page 283 U. S. 230

MR. JUSTICE SUTHERLAND delivered the opinion of the Court.

The question in this case is the same as that which has been determined against the respondent in Burnet v. Houston, ante, p. 283 U. S. 223. The subscription to the fund described in our opinion in that case was not made by respondent direct, but by her brother, Samuel F. Houston, acting as her agent. Otherwise the facts are the same, and, upon the authority of the Houston case, the judgment of the court below, 39 F.2d 358, is

Reversed.